Instructions For Filling ITR-1 SAHAJ A.Y. 2020-21 General .
Instructions for filling ITR-1 SAHAJA.Y. 2020-21General InstructionsThese instructions are guidelines to help the taxpayers for filling the particulars in Income-tax ReturnForm-1 for the Assessment Year 2020-21relating to the Financial Year2019-2020. In case of anydoubt, please refer to relevant provisions of the Income-tax Act, 1961 and the Income-tax Rules,1962.1.Assessment Year for which this Return Form is applicableThis Return Form is applicable for assessment year 2020-21 only, i.e., it relates to incomeearned during the Financial Year2019-20.2.Who is eligible to use this Return FormThis Return Form is to be used by an individual who is a resident other than not ordinarilyresident, whose total income for the Assessment Year 2020-21 does not exceed Rs. 50 lakhand who has income under the following heads:(a)(b)(c)Income from Salary/ Pension; orIncome from One House Property; orInterest income and/ or family pension taxable under Other Sources.NOTE:Further, in a case where the income of another person like spouse, minor child, etc. is to beclubbed with the income of the assessee, this Return Form can be used only if the incomebeing clubbed falls into the above income categories.3.Who is not eligible to use this Return FormA.This Return Form should not be used by an individual who –(a)(b)(c)(d)(e)is a Director in a company;has held any unlisted equity shares at any time during the previous year;has any asset (including financial interest in any entity) located outside India;has signing authority in any account located outside India; orhas income from any source outside India.B.This return form also cannot be used by an individual who has any income of thefollowing nature during the previous year:-(a)(b)(c)(d)Profits and gains from business and professions;Capital gains;Income from more than one house property;Income under the head other sources which is of following nature:(i)(ii)(iii)winnings from lottery;activity of owning and maintaining race horses;income taxable at special rates under section 115BBDA or section 115BBE;
(e)(f)Income to be apportioned in accordance with provisions of section 5A; orAgricultural income in excess of 5,000.C.Further, this return form also cannot be used by an individual who has any claims ofloss/deductions/relief/tax credit etc. of the following nature:-(a)any brought forward loss or loss to be carried forward under the head ‘Income fromhouse property’;loss under the head ‘Income from other sources’;any claim of relief under section 90 and/or section 91;any claim of deduction under section 57, other than deduction under clause (iia)thereof (relating to family pension); orany claim of credit of tax deducted at source in the hands of any other person.(b)(c)(d)(e)4.Annexure-less Return FormNo document (including TDS certificate) should be attached to this Return Form. All suchdocuments enclosed with this Return Form will be detached and returned to the personfiling the return.5.Manner of filing and Verification of this Return FormThis Return Form can be filed with the Income-tax Department in any of the followingways,:A.electronically on the e-filing web portal of Income-tax Department(www.incometaxindiaefiling.gov.in) and verified in any one of the following manner–(i)digitally signing the verification part, or(ii)authenticating by way of electronic verification code (EVC), or(iii)Aadhaar OTP, or(iv)by sending duly signed paper Form ITR-V - Income Tax Return VerificationForm by post to CPC at the following address –“Centralized Processing Centre,Income Tax Department,Bengaluru— 560500,Karnataka”.The Form ITR-V - Income Tax Return Verification Form should reach within 120 daysfrom the date of e-filing the return.The confirmation of the receipt of ITR-V at Centralized Processing Centre will be sentto the assessee on e-mail ID registered in the e-filing account.B.6.in paper form, at the designated offices of Income-tax Department, along with dulysigned Form ITR-V. This mode of furnishing return is permissible only in case ofsuper senior citizens (i.e. an individual of the age of 80 years or more at any timeduring the previous year).Filling out the ITR V- Income Tax Return Verification Form
Where the Return Form is furnished in the manner mentioned at 5A(iv) above, the assesseeshould print out Form ITRV- Income Tax Return Verification Form. ITRV- Income Tax ReturnVerification Form, duly signed by the assessee then has to be sent by ordinary post or speedpost only to Central, Processing Centre, Income Tax Department, Bengaluru- 560500(Karnataka).7.Obligation to file returnEvery individual whose total income before allowing deductions under Chapter VI-A of theIncome-tax Act or deduction for capital gains (section 54 to 54GB), exceeds the maximumamount which is not chargeable to income-tax is obligated to furnish his return of income.The claim of deduction(s) under Chapter VI-A is to be mentioned in Part C of this ReturnForm. In case of any doubt, please refer to relevant provisions of the Income-tax Act. Themaximum amount which is not chargeable to income tax for Assessment Year 2020-21, incase of different categories of individuals, is as under:Sl. No.(i)(ii)(iii)CategoryIn case of an individual who is below the age of 60 yearsIn case of an individual, being resident in India, who is ofthe age of 60 years or more at any time during theprevious year 2019-20in case of an individual, being resident in India, who is ofthe age of 80 years or more at any time during theprevious year 2019-20Amount (in )2,50,0003,00,0005,00,000If a person whose total income before allowing deductions under Chapter VI-A of theIncome-tax Act or deduction for capital gains (section 54 to 54GB) or exempt long termcapital gains (section 10(38)), does not exceeds the maximum amount which is notchargeable to income-tax but fulfils one or more conditions mentioned below is obligated tofurnish his return of income. In case of any doubt, please refer to relevant provisions of theIncome-tax Act.a) Deposit of amount or aggregates of amount exceeding Rs 1 crore in one or morecurrent accounts;b) Incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs fortravel to a foreign country for yourself or any other person;c) Incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh onconsumption of electricity.Item by Item Instructions to fill up the Return FormPart- A – General InformationField NamePANInstructionEnter the PAN as in PAN cardNameEnter the full Name as per PAN cardDate of BirthEnter the Date of Birth as per the PAN cardAadhaar Number (12 digits)/ Aadhaar Enter the Aadhaar Number (12 digits) as mentioned in AadhaarEnrolment Id (28 digits)Card. In case Aadhaar number has been applied for but not yetallotted, please enter the Aadhaar Enrolment number (28 digits).
Field NameMobile NumberEmail AddressAddressFlat/ Door/ Block No.NameofPremises/Building / VillageRoad/ Street/Post OfficeArea/ LocalityTown/ City/ DistrictStateCountryPIN Code/ Zip CodeNature of EmploymentFiled u/sOr Filed in response to notice u/sIf revised/defective, enter Receipt No.and Date of filing original returnIf filed in response to notice u/s139(9)/142(1)/148/153A/153C or orderu/s 119(2)(b)- enter Unique Number/InstructionEnter the PAN holder’s mobile number. This will be used forofficial communication with the PAN holder.Enter the PAN holder’s email address. This will be used for officialcommunication with the PAN holder.Enter the Flat or House NumberEnter the name of the Premises or Building or Apartment orVillageEnter the name of the Post office or Road or Street in which thehouse is situatedEnter the name of area or locality in which the house is situatedEnter the name of town or City or District in which the house issituatedSelect the name of State from the dropdownSelect the name of Country from the dropdownEnter the PIN Code/ Zip Code of the Post OfficePlease tick the applicable check box(a) If you are a Central Government Employee, tick 'CentralGovt'(b) If you are a State Government Employee, tick 'State Govt'(c) If you are an employee of Public Sector Enterprise(whether Central or State Government), tick 'PublicSector Undertaking'(d)If you are drawing pension, tick 'Pensioners'(e) If you are an employee of Private Sector concern, tick'Others'(f) If you have income from Family Pension, etc., tick ‘Notapplicable’Please tick the applicable check box, indicating the section underwhich the return is being filed –(a) If filed voluntarily on or before the due date, tick ‘139(1)’(b) If filed voluntarily after the due date, tick ‘139(4)’(c) If this is a revised return, tick ‘139(5)’(d) If filed in pursuance to an order under section 119(2)(b)condoning the delay, tick ‘119(2)(b)’In case the return is being filed in response to a statutory notice,please tick the applicable check box (a) If filed in response to a notice under section 139(9), tick‘139(9)’(b) If filed in response to notice under section 142(1), tick ‘142(1)’(c) If filed in response to notice under section 148, tick ‘148’(d) If filed in response to notice under section 153A, tick ‘153A’(e) If filed in response to notice under section 153C, tick ‘153C’.If this is a revised return, or a return being filed in response tonotice under section 139(9), please enter the acknowledgementnumber and date of filing of the original return.In case the return is being filed in response to a statutory notice,or in pursuance to an order under section 119(2)(b) condoningthe delay, please enter the Unique number/ Document
Field NameInstructionDocument Identification Number (‘DIN’) Identification Number (‘DIN’) and date of the relevant statutory& Date of such Notice or OrderNotice or condonation order.In case the return is being filed if any one or all of the belowconditions are applicable although the total income beforeallowing deductions under Chapter VI-A of the Income-tax Act ordeduction for capital gains (section 54 to 54GB) or exempt longAre you filing return of income underterm capital gains (section 10(38)), does not exceeds theSeventh proviso to section 139(1) butmaximum amount which is not chargeable to income-tax, tickotherwise not required to furnish return‘Yes’:of income? - (Tick) Yes Noa) Deposit of amount or aggregates of amount exceeding Rs1 crore in one or more current accounts;If yes, please furnish followingb) Incurred expenditure of an amount or aggregate ofinformationamount exceeding Rs. 2 lakhs for travel to a foreigncountry for yourself or any other person;[Note: To be filled only if a person is notc) Incurred expenditure of amount or aggregate of amountrequired to furnish a return of incomeexceeding Rs. 1 lakh on consumption of electricity.under section 139(1) but filing return ofincome due to fulfilling one or moreSelect ‘No’ if total income before allowing deductions underconditions mentioned in the seventhChapter VI-A of the Income-tax Act or deduction for capital gainsproviso to section 139(1)](section 54 to 54GB) or exempt long term capital gains (section10(38)), exceeds the maximum amount which is not chargeableto income-tax.Have you deposited amount or aggregate Please tick ‘Yes’ in case an amount / aggregate amount exceedingof amounts exceeding Rs. 1 Crore in one Rs.1 Crores is deposited in one or more current account duringor more current account during the the period 1 April 2019 to 31 March 2020, else tick ‘No’.previous year? (Yes/No)Please enter amount / aggregate amount deposited if ‘Yes’ isticked.Have you incurred expenditure of anamount or aggregate of amountexceeding Rs. 2 lakhs for travel to aforeign country for yourself or for anyother person? (Yes/ No)Please tick ‘Yes’ if expenditure incurred of an amount/ aggregateamount exceeding 2 lakhs for travel to a foreign country for selfor for any other person, else tick ‘No’Please enter amount/ aggregate amount of expenditure if ‘Yes’ isticked.Have you incurred expenditure of Please tick ‘Yes’ if expenditure incurred of an amount/ aggregateamount or aggregate of amount amount exceeding Rs.1 lakh on consumption of electricity duringexceeding Rs. 1 lakh on consumption of the period 1 April 2019 to 31 March 2020, else tick ‘No’.electricity during the previous year?(Yes/No)Please enter amount/ aggregate amount of expenditure if ‘Yes’ istickedPart- B – Gross Total IncomeField No.Field NameIncome from salary/pensionB1(i)Gross Salary (ia ib ic)B1(i)(a)Salary as per section 17(1)InstructionThis is an auto-populated field representing aggregate ofthe amounts entered at fields (ia), (ib) and (ic) below.Please enter the Salary as per Part B of Form 16
Field No.B1(i)(b)B1(i)(c)B1(ii)Field NameValue of perquisites as per section17(2)Profits in lieu of salary as persection 17(3)Less allowances to the extentexempt u/s 10 [Ensure that it isincluded in salary income u/s17(1)/17(2)/17(3)]InstructionPlease enter the Value of perquisites as per Part B ofForm 16Please enter the Profits in lieu of salary as per Part B ofForm 16Please select the allowances from the drop down (as perlist) and enter the amount which is exempt.In case multiple allowances are claimed as exempt,please enter details of each allowance as separate lineitem.List of allowances (to be provided in Sec 10(5)- Leave Travel concession/assistancedrop down)Sec 10(6)- Remuneration received as an official, bywhatever name called, of an Embassy, High Commissionetc.Sec 10(7)- Allowances or perquisites paid or allowed assuch outside India by the Government to a citizen ofIndia for rendering services outside IndiaB1(iii)Net Salary (i – ii)B1(iv)Deductions u/s 16 (iva ivb ivc)Sec 10(10)- Death–cum-retirement gratuity receivedSec 10(10A)- Commuted value of pension receivedSec 10(10AA)- Earned leave encashment on retirementNote: If category of employer is other than "Central orState Government" deduction u/s. 10(10AA) shall berestricted to Rs. 3 LakhSec 10(10B) First Proviso- Compensation limit notified byCG in the Official GazetteSec 10(10B) Second proviso- Compensation underscheme approved by the Central GovernmentSec 10(10C)- Amount received/receivable on voluntaryretirement or termination of serviceSec 10(10CC)- Tax paid by employer on non-monetaryperquisiteSec 10(13A)- Allowance to meet expenditure incurred onhouse rentSec 10(14)(i)- Prescribed allowances or benefits (not in anature of perquisite) specifically granted to meetexpenses wholly, necessarily and exclusively and to theextent actually incurred, in performance of duties ofoffice or employmentSec 10(14)(ii)- Prescribed allowances or benefits grantedto meet personal expenses in performance of duties ofoffice or employment or to compensate him forincreased cost of living.Any Other - In case of any other allowances enter thedetails in a text box provided.This is an auto-populated field representing the netamount, after deducting the exempt allowances [B1(ii)]from the Gross Salary [B1(i)]This is an auto-populated field representing aggregate ofthe amounts entered at fields (iva), (ivb) and (ivc) below.
Field No.B1(iv)(a)InstructionPlease enter the Standard Deduction admissible u/s16(ia) (as per Part B of Form 16)B1(iv)(b)Entertainment allowance u/s 16(ii) Please enter the amount of Entertainment allowanceadmissible as deduction u/s 16(ii) (as per Part B of Form16)B1(iv)(c)Professional tax u/s 16(iii)Please enter the amount of Professional tax paid whichis admissible as deduction u/s 16(iii) (as per Part B ofForm 16)B1(v)Income chargeable under the Head This is an auto-populated field representing the net‘Salaries’ (iii - iv)amount, after claiming deductions under section 16[B1(iv)] against the Net Salary [B1(iii)]Income from house propertyB2Type of House PropertyPlease tick the applicable check box, indicating the usageof the house property during the previous year(a) If the house property consist of a house, or part of ahouse, which is self-occupied, or treated as selfoccupied u/s 23(2), tick ‘Self-Occupied’(b) If the house property, or part thereof, was actuallylet out during whole or part of the year, tick ‘Let Out’(c) If the house property, or part thereof, is deemed tobe let out u/s 23(4), tick ‘Deemed Let Out’B2(i)Gross rent received/ receivable/ If the house property is actually let out, please enter thelettable value during the yearamount of actual rent received or receivable in respectof the property during the year. Otherwise, enter theamount for which the property might reasonably beexpected to be let out during the year.B2(ii)Tax paid to local authoritiesPlease enter the amount of tax on house property whichhas been actually paid during the year, to localauthorities such as municipal taxes paid etc.B2(iii)Annual Value (i – ii)This is an auto-populated field representing the amountof Gross rent [B2(i)] as reduced by Tax paid to localauthorities [B2(ii)].B2(iv)30% of Annual ValuePlease enter 30% of Annual Value so arrived at.B2(v)Interest payable on borrowed In case the property has been acquired/ constructed/capitalrepaired/ renewed/ reconstructed with borrowedcapital, please enter the actual amount of interestpayableonsuchborrowedcapital.B2(vi)Field NameStandard Deduction u/s 16(ia)In case the house property is ‘self-occupied’ as perprovisions of section 23(2), the amount of interestpayable on borrowed capital shall be restricted to Rs. 2lakh or 30 thousand, as the case may be.Arrears/Unrealized Rent received In case arrears of rent have been received, or unrealisedduring the year Less 30%rent has been realised subsequently from a tenant inrespect of the house property, during the year, pleaseenter the amount of arrears/unrealized rent so received,after reducing a sum equal to 30% of thearrears/unrealised rent.
Field No.B2(vii)Field NameIncome chargeable under the head‘House Property’ (iii – iv – v) vi (Ifloss, put the figure in negative)Note:-Maximum loss from HouseProperty that can be set-off is INR2, 00,000. To avail the benefit ofcarry forward and set of loss,pleaseuseITR-2Income from other SourcesB3Income from other SourcesB4InstructionThis is an auto-populated field which represents theincome chargeable under the head ‘House Property’.The same is computed as Annual Value [B2(iii)] lessStandard deduction [B2(iv)] less Interest payable lized rent, if any [B2(vi)].If the net computation under the head ‘House Property’is a loss, the same can be set-off against income underany other head, only to the extent such loss does notexceed Rs. 2 lakh.In case loss under house property exceeds Rs.2 lakh, andthe remaining loss is required to be carried forward,other regular ITR Form should be used and not the FormITR-1 (Sahaj).Please select the nature of income from the drop down(as per list given below) and enter the amount ofincome.In case multiple items of income are to be reported,please enter details of each income as separate lineitem.List of category of income:(a) Interest from Savings Bank Account(b) Interest from Deposit (Bank/Post Office/ CooperativeSociety)(c) Interest from Income Tax Refund(d) Family pension(e) Any Other - In case of any other interest incomeenter the details in a text box provided.Less: Deduction u/s 57(iia) (In case In case you have reported family pension as one of theof family pension only)sources of income in the above column, please enter theamount of deduction admissible as per section 57(iia)[i.e. 1/3 of the amount of family pension received, orrupees fifteen thousand, whichever is less].Gross Total Income (B1 B2 B3) (If This is an auto-populated field which represents theloss, put the figure in negative)aggregate of ‘Income from Salary’ [B1(v)] , ‘HouseNote:To avail the benefit of carry Property’ [B2(vii)] and ‘Income from Other Sources’ (B3).forward and set of loss, please useITR -2Part- C – Deductions and Taxable Total IncomeIn this part, please provide the details of deduction under Chapter VI-A claimed and computation of taxabletotal income during t
General Instructions . 1. Assessment Year for which this Return Form is applicable This Return Form is applicable for assessment 2020year-21 only, i.e., it relates to income earned during the Financial Year2019-20. 2. Who is eligible to use this Return Form This Return Form is to be used by
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whose total income for the year includes income from Business or Profession or he wants to claim deduction under section 10AA or part-c of chapter VI-A Applicability of ITR - 3 Form ITR - 3 can be used by an individual or a Hindu Undivided Family who is having income under the head business or profession. Non-applicability of ITR - 3
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