text: (e) Add interest and fee payable as prescribed by the law to reach total tax, interest and fee payable.
  (f) Deduct the amount of prepaid taxes, if any, like “tax deducted at source”, “tax collected at source”, “advance-tax” and “self-assessment-tax”. The result will be the tax payable (or refundable).
  The Scheme of this ITR-2 form follows the scheme of the law as outlined above in its basic form. The Form has been divided into two parts. It also has eighteen work tables (referred to as `Schedules’). The details of these parts and the Schedules are as under:‑
  (i) The first part, i.e., Part-A mainly seeks general information requiring identity of taxpayer and status of filing.
  (ii) The second part, i.e. Part-B is regarding an outline of the total income and tax computation in respect of income chargeable to tax.
  (iv) On page 3, there are details to be filled if the return has been prepared by a Tax Return Preparer.
  (v) On page 3 and 4, details regarding tax payments on account of advance tax and self-assessment tax, tax deducted at source from salary, tax deducted at source on income other than salary and tax collected at source are to be filled.
  (f) Schedule-BFLA: Statement of income after set off of unabsorbed loss brought forward from earlier years.
  (j) Schedule SPI: Statement of income arising to spouse/ minor child/ son’s wife or any other person or association of persons to be included in the income of assessee in Schedules-HP, CG and OS.
  (m) Schedule-PTI: Statement of income from Business Trust or Investment Fund as per section 115UA, 115UB.