Income Tax Returns filing is a big hassle for everyone when they haven't been maintaining records of all their financial transactions, well no one can help on your booking but below here is the Step by Step Guide list of sections of income tax regulations, Detailed Instructions for filling ITR 1 SAHAJ sections, detections, limits, eligibility, non eligibility, obligation, computations and more. These may be helpful to your DIY Income Tax Returns efiling.
General Instructions
These instructions are guidelines to help the taxpayers for filling the particulars in Income-tax Return Form-1 for the Assessment Year 2020-21 relating to the Financial Year 2019-2020. In case of any doubt, 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 applicable
This Return Form is applicable for assessment year 2020-21 only, i.e., it relates to income earned during the Financial Year 2019-20.
2. Who is eligible to use this Return Form
This Return Form is to be used by an individual who is a resident other than not ordinarily resident, whose total income for the Assessment Year 2020-21 does not exceed Rs. 50 lakh and who has income under the following heads:-
(a) Income from Salary/ Pension; or
(b) Income from One House Property; or
(c) Interest 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 be clubbed with the income of the assessee, this Return Form can be used only if the income being clubbed falls into the above income categories.
3. Who is not eligible to use this Return Form
A. This Return Form should not be used by an individual who –
(a) is a Director in a company;
(b) has held any unlisted equity shares at any time during the previous year;
(c) has any asset (including financial interest in any entity) located outside India;
(d) has signing authority in any account located outside India; or
(e) has income from any source outside India.
B. This return form also cannot be used by an individual who has any income of the following nature during the previous year:-
(a) Profits and gains from business and professions;
(b) Capital gains;
(c) Income from more than one house property;
(d) Income under the head other sources which is of following nature:-
(i) winnings from lottery;
(ii) activity of owning and maintaining race horses;
(iii) income taxable at special rates under section 115BBDA or section 115BBE;
(e) Income to be apportioned in accordance with provisions of section 5A; or
(f) Agricultural income in excess of ₹5,000.
C. Further, this return form also cannot be used by an individual who has any claims of loss/deductions/relief/tax credit etc. of the following nature:-
(a) any brought forward loss or loss to be carried forward under the head ‘Income from house property’;
(b) loss under the head ‘Income from other sources’;
(c) any claim of relief under section 90 and/or section 91;
(d) any claim of deduction under section 57, other than deduction under clause (iia) thereof (relating to family pension); or
(e) any claim of credit of tax deducted at source in the hands of any other person.
4. Annexure-less Return Form
No document (including TDS certificate) should be attached to this Return Form. All such documents enclosed with this Return Form will be detached and returned to the person filing the return.
5. Manner of filing and Verification of this Return Form
This Return Form can be filed with the Income-tax Department in any of the following ways,:-
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 Verification Form 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 days from the date of e-filing the return.
The confirmation of the receipt of ITR-V at Centralized Processing Centre will be sent to the assessee on e-mail ID registered in the e-filing account.
B. in paper form, at the designated offices of Income-tax Department, along with duly signed Form ITR-V. This mode of furnishing return is permissible only in case of super senior citizens (i.e. an individual of the age of 80 years or more at any time during the previous year).
6. 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 assessee should print out Form ITRV- Income Tax Return Verification Form. ITRV- Income Tax Return Verification Form, duly signed by the assessee then has to be sent by ordinary post or speed post only to Central, Processing Centre, Income Tax Department, Bengaluru- 560500 (Karnataka).
7. Obligation to file return
Every individual whose total income before allowing deductions under Chapter VI-A of the Income-tax Act or deduction for capital gains (section 54 to 54GB), exceeds the maximum amount 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 Return Form. In case of any doubt, please refer to relevant provisions of the Income-tax Act. The maximum amount which is not chargeable to income tax for Assessment Year 2020-21, in case of different categories of individuals, is as under:-
| Sl. No. | Category | Amount (in ₹) |
| (i) | In case of an individual who is below the age of 60 years | 2,50,000 |
| (ii) | In case of an individual, being resident in India, who is of the age of 60 years or more at any time during the previous year 2019-20 | 3,00,000 |
| (iii) | in case of an individual, being resident in India, who is of the age of 80 years or more at any time during the previous year 2019-20 | 5,00,000 |
If a person whose total income before allowing deductions under Chapter VI-A of the Income-tax Act or deduction for capital gains (section 54 to 54GB) or exempt long term capital gains (section 10(38)), does not exceeds the maximum amount which is not chargeable to income-tax but fulfils one or more conditions mentioned below is obligated to furnish his return of income. In case of any doubt, please refer to relevant provisions of the Income-tax Act.
a) Deposit of amount or aggregates of amount exceeding Rs 1 crore in one or more current accounts;
b) Incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or any other person;
c) Incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity.
Item by Item Instructions to fill up the Return Form
Part- A – General Information
| Field Name | Instruction |
| PAN | Enter the PAN as in PAN card |
| Name | Enter the full Name as per PAN card |
| Date of Birth | Enter the Date of Birth as per the PAN card |
Aadhaar Number (12 digits)/ Aadhaar
Enrolment Id (28 digits) | Enter the Aadhaar Number (12 digits) as mentioned in Aadhaar
Card. In case Aadhaar number has been applied for but not yet
allotted, please enter the Aadhaar Enrolment number (28 digits). |
| Field Name | Instruction |
| PAN | Enter the PAN as in PAN card |
| Name | Enter the full Name as per PAN card |
| Date of Birth | Enter the Date of Birth as per the PAN card |
Aadhaar Number (12 digits)/ Aadhaar
Enrolment Id (28 digits) | Enter the Aadhaar Number (12 digits) as mentioned in Aadhaar
Card. In case Aadhaar number has been applied for but not yet
allotted, please enter the Aadhaar Enrolment number (28 digits). |
| Mobile Number | Enter the PAN holder’s mobile number. This will be used for
official communication with the PAN holder. |
| Email Address | Enter the PAN holder’s email address. This will be used for official
communication with the PAN holder. |
Address | Flat/ Door/ Block No. | Enter the Flat or House Number |
Name of Premises/
Building / Village | Enter the name of the Premises or Building or Apartment or
Village |
| Road/ Street/Post Office | Enter the name of the Post office or Road or Street in which the
house is situated |
| Area/ Locality | Enter the name of area or locality in which the house is situated |
| Town/ City/ District | Enter the name of town or City or District in which the house is
situated |
| State | Select the name of State from the dropdown |
| Country | Select the name of Country from the dropdown |
| PIN Code/ Zip Code | Enter the PIN Code/ Zip Code of the Post Office |
| Nature of Employment | Please tick the applicable check box-
(a) If you are a Central Government Employee, tick 'Central
Govt'
(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 'Public
Sector 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 ‘Not
applicable’ |
| Filed u/s | Please tick the applicable check box, indicating the section under
which 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)’ |
| Or Filed in response to notice u/s | 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 revised/defective, enter Receipt No.
and Date of filing original return | If this is a revised return, or a return being filed in response to
notice under section 139(9), please enter the acknowledgement
number and date of filing of the original return. |
If filed in response to notice u/s
139(9)/142(1)/148/153A/153C or order
u/s 119(2)(b)- enter Unique Number/ | In case the return is being filed in response to a statutory notice,
or in pursuance to an order under section 119(2)(b) condoning
the delay, please enter the Unique number/ Document |
Document Identification Number (‘DIN’)
& Date of such Notice or Order | Identification Number (‘DIN’) and date of the relevant statutory
Notice or condonation order. |
Are you filing return of income under
Seventh proviso to section 139(1) but
otherwise not required to furnish return
of income? - (Tick) Yes No
If yes, please furnish following
information
[Note: To be filled only if a person is not
required to furnish a return of income
under section 139(1) but filing return of
income due to fulfilling one or more
conditions mentioned in the seventh
proviso to section 139(1)] | In case the return is being filed if any one or all of the below
conditions are applicable although the total income before
allowing deductions under Chapter VI-A of the Income-tax Act or
deduction for capital gains (section 54 to 54GB) or exempt long
term capital gains (section 10(38)), does not exceeds the
maximum amount which is not chargeable to income-tax, tick
‘Yes’:
a) Deposit of amount or aggregates of amount exceeding Rs
1 crore in one or more current accounts;
b) Incurred expenditure of an amount or aggregate of
amount exceeding Rs. 2 lakhs for travel to a foreign
country for yourself or any other person;
c) Incurred expenditure of amount or aggregate of amount
exceeding Rs. 1 lakh on consumption of electricity.
Select ‘No’ if total income before allowing deductions under
Chapter VI-A of the Income-tax Act or deduction for capital gains
(section 54 to 54GB) or exempt long term capital gains (section
10(38)), exceeds the maximum amount which is not chargeable
to income-tax. |
Have you deposited amount or aggregate
of amounts exceeding Rs. 1 Crore in one
or more current account during the
previous year? (Yes/No) | Please tick ‘Yes’ in case an amount / aggregate amount exceeding
Rs.1 Crores is deposited in one or more current account during
the period 1 April 2019 to 31 March 2020, else tick ‘No’.
Please enter amount / aggregate amount deposited if ‘Yes’ is
ticked. |
Have you incurred expenditure of an
amount or aggregate of amount
exceeding Rs. 2 lakhs for travel to a
foreign country for yourself or for any
other person? (Yes/ No) | Please tick ‘Yes’ if expenditure incurred of an amount/ aggregate
amount exceeding 2 lakhs for travel to a foreign country for self
or for any other person, else tick ‘No’
Please enter amount/ aggregate amount of expenditure if ‘Yes’ is
ticked. |
Have you incurred expenditure of
amount or aggregate of amount
exceeding Rs. 1 lakh on consumption of
electricity during the previous year?
(Yes/No) | Please tick ‘Yes’ if expenditure incurred of an amount/ aggregate
amount exceeding Rs.1 lakh on consumption of electricity during
the period 1 April 2019 to 31 March 2020, else tick ‘No’.
Please enter amount/ aggregate amount of expenditure if ‘Yes’ is
ticked |
Part- B – Gross Total Income
| Field No. | Field Name | Instruction |
| Income from salary/pension |
| B1(i) | Gross Salary (ia + ib + ic) | This is an auto-populated field representing aggregate of
the amounts entered at fields (ia), (ib) and (ic) below. |
| B1(i)(a) | Salary as per section 17(1) | Please enter the Salary as per Part B of Form 16 |
| B1(i)(b) | Value of perquisites as per section
17(2) | Please enter the Value of perquisites as per Part B of
Form 16 |
| B1(i)(c) | Profits in lieu of salary as per
section 17(3) | Please enter the Profits in lieu of salary as per Part B of
Form 16 |
B1(ii) | Less allowances to the extent
exempt u/s 10 [Ensure that it is
included in salary income u/s
17(1)/17(2)/17(3)] | Please select the allowances from the drop down (as per
list) and enter the amount which is exempt.
In case multiple allowances are claimed as exempt,
please enter details of each allowance as separate line
item. |
List of allowances (to be provided in
drop down) | Sec 10(5)- Leave Travel concession/assistance |
Sec 10(6)- Remuneration received as an official, by
whatever name called, of an Embassy, High Commission
etc. |
Sec 10(7)- Allowances or perquisites paid or allowed as
such outside India by the Government to a citizen of
India for rendering services outside India |
| Sec 10(10)- Death–cum-retirement gratuity received |
| Sec 10(10A)- Commuted value of pension received |
Sec 10(10AA)- Earned leave encashment on retirement
Note: If category of employer is other than "Central or
State Government" deduction u/s. 10(10AA) shall be
restricted to Rs. 3 Lakh |
Sec 10(10B) First Proviso- Compensation limit notified by
CG in the Official Gazette |
Sec 10(10B) Second proviso- Compensation under
scheme approved by the Central Government |
Sec 10(10C)- Amount received/receivable on voluntary
retirement or termination of service |
Sec 10(10CC)- Tax paid by employer on non-monetary
perquisite |
Sec 10(13A)- Allowance to meet expenditure incurred on
house rent |
Sec 10(14)(i)- Prescribed allowances or benefits (not in a
nature of perquisite) specifically granted to meet
expenses wholly, necessarily and exclusively and to the
extent actually incurred, in performance of duties of
office or employment |
Sec 10(14)(ii)- Prescribed allowances or benefits granted
to meet personal expenses in performance of duties of
office or employment or to compensate him for
increased cost of living. |
Any Other - In case of any other allowances enter the
details in a text box provided. |
| B1(iii) | Net Salary (i – ii) | This is an auto-populated field representing the net
amount, after deducting the exempt allowances [B1(ii)]
from the Gross Salary [B1(i)] |
| B1(iv) | Deductions u/s 16 (iva + ivb + ivc) | This is an auto-populated field representing aggregate of
the amounts entered at fields (iva), (ivb) and (ivc) below. |
| B1(iv)(a) | Standard Deduction u/s 16(ia) | Please enter the Standard Deduction admissible u/s
16(ia) (as per Part B of Form 16) |
| B1(iv)(b) | Entertainment allowance u/s 16(ii) | Please enter the amount of Entertainment allowance
admissible as deduction u/s 16(ii) (as per Part B of Form
16) |
| B1(iv)(c) | Professional tax u/s 16(iii) | Please enter the amount of Professional tax paid which
is admissible as deduction u/s 16(iii) (as per Part B of
Form 16) |
| B1(v) | Income chargeable under the Head
‘Salaries’ (iii - iv) | This is an auto-populated field representing the net
amount, after claiming deductions under section 16
[B1(iv)] against the Net Salary [B1(iii)] |
| Income from house property |
| B2 | Type of House Property | Please tick the applicable check box, indicating the usage
of the house property during the previous year-
(a) If the house property consist of a house, or part of a
house, which is self-occupied, or treated as self
occupied u/s 23(2), tick ‘Self-Occupied’
(b) If the house property, or part thereof, was actually
let out during whole or part of the year, tick ‘Let Out’
(c) If the house property, or part thereof, is deemed to
be let out u/s 23(4), tick ‘Deemed Let Out’ |
| B2(i) | Gross rent received/ receivable/
lettable value during the year | If the house property is actually let out, please enter the
amount of actual rent received or receivable in respect
of the property during the year. Otherwise, enter the
amount for which the property might reasonably be
expected to be let out during the year. |
| B2(ii) | Tax paid to local authorities | Please enter the amount of tax on house property which
has been actually paid during the year, to local
authorities such as municipal taxes paid etc. |
| B2(iii) | Annual Value (i – ii) | This is an auto-populated field representing the amount
of Gross rent [B2(i)] as reduced by Tax paid to local
authorities [B2(ii)]. |
| B2(iv) | 30% of Annual Value | Please enter 30% of Annual Value so arrived at. |
| B2(v) | Interest payable on borrowed
capital | In case the property has been acquired/ constructed/
repaired/ renewed/ reconstructed with borrowed
capital, please enter the actual amount of interest
payable on such borrowed capital.
In case the house property is ‘self-occupied’ as per
provisions of section 23(2), the amount of interest
payable on borrowed capital shall be restricted to Rs. 2
lakh or 30 thousand, as the case may be. |
| B2(vi) | Arrears/Unrealized Rent received
during the year Less 30% | In case arrears of rent have been received, or unrealised
rent has been realised subsequently from a tenant in
respect of the house property, during the year, please
enter the amount of arrears/unrealized rent so received,
after reducing a sum equal to 30% of the
arrears/unrealised rent. |
| B2(vii) | Income chargeable under the head
‘House Property’ (iii – iv – v) + vi (If
loss, put the figure in negative)
Note:-Maximum loss from House
Property that can be set-off is INR
2, 00,000. To avail the benefit of
carry forward and set of loss,
please use ITR -2 | This is an auto-populated field which represents the
income chargeable under the head ‘House Property’.
The same is computed as Annual Value [B2(iii)] less
Standard deduction [B2(iv)] less Interest payable on
borrowed capital [B2(v)], including the
arrears/unrealized 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 under
any other head, only to the extent such loss does not
exceed Rs. 2 lakh.
In case loss under house property exceeds Rs.2 lakh, and
the remaining loss is required to be carried forward,
other regular ITR Form should be used and not the Form
ITR-1 (Sahaj). |
| Income from other Sources |
| B3 | Income from other Sources | Please select the nature of income from the drop down
(as per list given below) and enter the amount of
income.
In case multiple items of income are to be reported,
please enter details of each income as separate line
item.
List of category of income
(a) Interest from Savings Bank Account
:-
(b) Interest from Deposit (Bank/Post Office/ Cooperative
Society)
(c) Interest from Income Tax Refund
(d) Family pension
(e) Any Other - In case of any other interest income
enter the details in a text box provided. |
Less: Deduction u/s 57(iia) (In case
of family pension only) | In case you have reported family pension as one of the
sources of income in the above column, please enter the
amount of deduction admissible as per section 57(iia)
[i.e. 1/3 of the amount of family pension received, or
rupees fifteen thousand, whichever is less]. |
| B4 | Gross Total Income (B1+B2+B3) (If
loss, put the figure in negative)
Note:To avail the benefit of carry
forward and set of loss, please use
ITR -2 | This is an auto-populated field which represents the
aggregate of ‘Income from Salary’ [B1(v)] , ‘House
Property’ [B2(vii)] and ‘Income from Other Sources’ (B3). |
Part- C – Deductions and Taxable Total Income
In this part, please provide the details of deduction under Chapter VI-A claimed and computation of taxable
total income during the year |
Whether, you have made any investment/
deposit/ payments between 01.04.2020 to
30.06.2020# for the purpose of claiming any
deduction under Part B of Chapter VIA? [Yes/No] | In case any investment/ deposit/payment with respect
to deductions under section 80C to 80GGC is made
between 01.04.2020 to 30.06.2020# for claiming
deduction in previous year 2019-20 then tick ‘Yes’ and |
| (If yes, please fill schedule DI) | fill schedule DI, else tick ‘No’.
# - Time-limit relaxed to 31.07.2020 as per The Taxation
and Other Laws (Relaxation and Amendment of Certain
Provisions) Act, 2020 |
| Section | Nature of deduction | Instruction |
| 80C | Deduction in respect of life
insurance premia, deferred annuity,
contributions to provident fund,
subscription to certain equity
shares or debentures, etc. | Please enter the amount paid or deposited towards life
insurance premium, contribution to any Provident Fund
set up by the Government, employees contribution to a
recognised Provident Fund or an approved
superannuation fund, contribution to deferred annuity
plan, subscription to National Savings Certificates,
tuition fees, payment or repayment of amounts
borrowed for purposes of purchase/ construction of a
residential house, and other similar payments/
investments which are eligible for deduction under
section 80C of the Income-tax Act.
The aggregate amount of deductions admissible u/s 80C,
80CCC and 80CCD (1) shall be restricted to maximum
limit of Rs.1,50,000. |
| 80CCC | Deduction in respect of
contribution to certain Pension
Funds | Please enter the amount paid towards any annuity plan
of LIC or any other insurer for receiving pension from the
pension fund, which is eligible for deduction under
section 80CCC.
The aggregate amount of deductions admissible u/s 80C,
80CCC and 80CCD (1) shall be restricted to maximum
limit of Rs. 1,50,000. |
| 80CCD(1) | Deduction in respect of
contribution to pension scheme of
Central Government | Please enter the total amount paid or deposited during
the year, in your account under a pension scheme
notified by the Central Government, which is eligible for
deduction under sub-section (1) of section 80CCD.
The aggregate amount of deductions admissible u/s 80C,
80CCC and 80CCD (1) shall be restricted to maximum
limit of Rs. 1,50,000.
The amount eligible is subject to maximum limit of 10%
of salary.
In case there is no income from salary, then amount
eligible is subject to maximum limit of 20% of Gross
Total Income. |
| 80CCD(1B) | Deduction in respect of
contribution to pension scheme of
Central Government | Please enter the amount paid or deposited during the
year, in your account under a pension scheme notified
by the Central Government, which is eligible for
deduction under sub-section (1B) of section 80CCD.
"The amount eligible under this sub-section is subject to a
maximum limit of Rs. 50,000 and further condition that
no claim should have been made under sub-section (1)
in respect of the same amount." |
| 80CCD(2) | Deduction in respect of
contribution of employer to
pension scheme of Central
Government
80D | Please enter the amount of employer’s contribution paid
during the year to your account under a pension scheme
notified by the Central Government, which is eligible for
deduction under sub-section (2) of section 80CCD.
The amount eligible is subject to maximum limit of 10%
of salary in case the nature of employment selected is
other than ‘Central Govt’
In case the nature of employment selected is ‘Central
Govt.’ then amount eligible is subject to maximum limit
of 14% of salary. |
Deduction in respect of health
insurance premia | This field will be auto-populated from schedule 80D.
Please fill schedule 80D for claiming the deduction. |
| 80DD | Deduction in respect of
maintenance including medical
treatment of a dependent who is a
person with disability | Please enter the details of expenditure actually incurred
for medical treatment, training and rehabilitation of a
dependent person with disability by selecting the
appropriate options from the drop down.
1. Dependent person with disability
2. Dependent person with severe disability
The amount eligible for deduction is subject to
maximum limit of ₹ 75,000, in case of dependent person
with disability, and₹ 1,25,000 in case of dependent
person with severe disability. |
| 80DDB | Deduction in respect of medical
treatment etc. | Please enter the details of expenditure actually incurred
on medical treatment of specified diseases for self,
dependent or a member of HUF. Please select the
appropriate options from the drop down menu and
enter relevant amount.
1. Self or Dependent
2. Senior Citizen - Self or Dependent
The amount eligible for deduction is subject to a
maximum limit of ₹ 40,000 during the year. However, in
case of senior citizen the applicable limit is ₹1,00,000. |
| 80E | Deduction in respect of interest on
loan taken for higher education | Please enter the amount paid during the year by way of
interest on loan taken from any financial institution or
approved charitable institution for the purpose of
pursuing higher education of self or relative which is
eligible for deduction u/s 80E. |
| 80EE | Deduction in respect of interest on
loan taken for residential house
property | Please enter the amount paid during the year by way of
interest on loan taken from any financial institution for
the purposes of acquisition of a residential property, |
| | which is eligible for deduction u/s 80EE.
The amount eligible for deduction is subject to a
maximum limit of₹ 50,000 during the year and further
conditions specified in sub-section (3) of section 80EE. |
| 80EEA | Deduction in respect of interest on
loan taken for certain house
property | Please enter the amount paid during the year by way of
interest on loan taken from any financial institution
during the period 1 April 2019 to 31 March 2020 for the
purpose of acquisition of a residential house property,
which is eligible for deduction u/s 80EEA.
The amount eligible for deduction is subject to
maximum limit of ₹150,000 paid during the year and
further conditions specified in sub-section (3) of section
80EEA.
In case deduction u/s 80EE is claimed, deduction u/s
80EEA shall not be allowed. |
80EEB
80G | Deduction in respect of purchase of
electric vehicle. | Please enter the amount paid during the year by way of
interest on loan taken for purchase of electric vehicle
from any financial institution during the period 1 April
2019 to 31 March 2023 which is eligible for deduction
u/s 80EEB.
The amount eligible for deduction is subject to
maximum limit of ₹150,000 paid during the year. |
Deduction in respect of donations
to certain funds, charitable
institutions, etc. | Please enter the details of amount of donations made
during the year to charitable institutions or specified
funds, in the respective table given in the drop down list:
Table A: Donations entitled for 100% deduction without
qualifying limit
Table B: Donations entitled for 50% deduction without
qualifying limit
Table C: Donations entitled for 100% deduction subject
to qualifying limit
Table D: Donations entitled for 50% deduction subject to
qualifying limit
Please fill schedule 80G |
| 80GG | Deduction in respect of rents paid | Please enter the amount paid during the year towards
rent in respect of any furnished/ unfurnished residential
accommodation, in excess of 10% of total income, which
is eligible for deduction u/s 80GG.
The amount eligible for deduction is subject to a
maximum limit of₹ 60,000 during the year and further
conditions specified therein.
Please fill Form 10BA. |
| 80GGA | Deduction in respect of certain
donations for scientific research or | Please enter the amount of donation made during the
year to a research association, university, college or |
| rural development | other institution, public sector company, local authority
or an approved association or institution for carrying out
scientific research, or research in social science or
statistical research or implementation of rural
development programme or carrying out any eligible
project or scheme, which is eligible for deduction u/s
80GGA.
Please fill schedule 80GGA. |
| 80GGC | Deduction in respect of
contributions given by any person
to Political parties | Please enter the amount of contribution made to a
Political party or an electoral trust during the year which
is eligible for deduction u/s 80GGC.
This deduction is not admissible for any sum contributed
by way of cash |
| 80TTA | Deduction in respect of interest on
deposits in savings account | Please enter the amount of income by way of interest on
deposits in savings account(s) with a bank or a co
operative bank or a post office which is eligible for
deduction u/s 80TTA.
The amount eligible for deduction u/s 80TTA is subject
to a maximum limit of ₹ 10,000 during the year. |
| 80TTB | Deduction in respect of interest on
deposits in case of senior citizens | This deduction can be claimed only by a senior citizen. If
you are a senior citizen, please enter the amount of
income by way of interest on deposits with a bank or a
co-operative bank or a post office which is eligible for
deduction u/s 80TTB.
The amount eligible for deduction u/s 80TTB is subject
to a maximum limit of ₹ 50,000 during the year. |
| 80U | Deduction in case of a person with
disability | This deduction can be claimed only by a resident
individual who is certified by the medical authority to be
a person with disability.
If you are a person with disability, please enter the
amount eligible for deduction by selecting the
appropriate options:
1. Self with Disability - ₹ 75,000
2. Self with Severe disability - ₹ 1,25,000 |
| Field No. | Field Name | Instruction |
| C1 | Total deductions | Please enter the aggregate amount of deductions
claimed under Chapter VI-A. |
| C2 | Total Income (B4-C1) | This is an auto-populated field representing the Total
Income which is computed as Gross Total Income [B4]
reduced by claim of total deductions [C1]. |
| Exempt income (For reporting
Purposes) | Please provide the details of incomes which are claimed
exempt from taxation by selecting the appropriate
option from the drop down. If multiple items of income
are to be reported as exempt, please provide details of
each income as separate line item.
Please also note that the maximum amount of
agriculture income that can be reported in Form ITR-1 is
upto Rs.5,000. If you are having agriculture income
exceeding Rs.5,000, please use other regular ITR Forms. |
| Agriculture Income (less than equal to Rs.5000) |
Sec 10(10BC)-Any amount from the Central/State
Govt./local authority by way of compensation on
account of any disaster |
Sec 10(10D)- Any sum received under a life insurance
policy, including the sum allocated by way of bonus on
such policy except sum as mentioned in sub-clause (a) to
(d) of Sec.10(10D) |
| Sec 10(11)- Statutory Provident Fund received |
| Sec 10(12)- Recognized Provident Fund received |
| Sec 10(13)- Approved superannuation fund received |
Sec 10(16)- Scholarships granted to meet the cost of
education |
| Sec 10(17)- Allowance MP/ MLA/ MLC |
| Sec 10(17A)- Award instituted by Government |
Sec 10(18)- Pension received by winner of "Param Vir
Chakra" or "Maha Vir Chakra" or "Vir Chakra" or such
other gallantry award |
| Defense Medical Disability Pension |
Sec 10(19)- Armed Forces Family pension in case of
death during operational duty |
| Sec 10(26)- Any income as referred to in section 10(26) |
Sec 10(26AAA)- Any income as referred to in section
10(26AAA) |
| Sec 10(34)- (Exempted Dividend Income) |
Any Other- In case of any other exempt income enter
the details in a text box provided. |
Part- D – Computation of Tax Payable
| Field No. | Field Name | Instruction |
| D1 | Tax payable on total income | Please compute the amount of tax payable on Total
Income as per the tax computation table given below. |
| D2 | Rebate u/s 87A | If you are a resident individual, whose total income does
not exceed ₹, 500,000 you can claim rebate of income
tax u/s 87A, of an amount equal to income-tax payable,
or ₹12,500, whichever is less. |
| D3 | Tax after Rebate | Please enter the tax payable after claiming rebate (D1 –
D2). |
| D4 | Health and Education Cess @4% | Please compute health and education cess @4% of the
tax after rebate. (i.e. 4% of D3) |
| D5 | Total Tax & Cess | Please enter the sum of tax after rebate and health &
education cess. (D3 + D4) |
| D6 | Relief u/s 89 (Please ensure to
submit Form 10E to claim this
relief) | Please enter the amount of tax relief admissible u/s 89,
computed as per Form 10E or as mentioned in Part B of
Form 16, in respect of arrears or advances of salary
received during the year. |
| D7 | Interest u/s 234A | Please compute the amount of interest payable for
delay in filing return of income, if any, as per provisions
of section 234A. |
| D8 | Interest u/s 234B | Please compute the amount of interest payable for
short-payment of advance tax, if any, as per provisions
of section 234B. |
| D9 | Interest u/s 234C | Please compute the amount of interest payable for
deferred payment of advance tax as per provisions of
section 234C. |
| D10 | Fee u/s 234F | Please enter the amount of fees payable for delay in
filing return of income as per section 234F. |
| D11 | Total Tax, Fee and Interest | Please compute the total sum payable towards tax, fee
and interest after claiming relief. (D5+D7+D8+D9+D10-
D6) |
| D12 | Total Taxes Paid | Please enter the amount of total tax paid by way of
advance tax, self-assessment tax, TDS and TCS. Please fill
up Schedule-IT and Schedule-TDS as applicable. |
| D13 | Amount payable (D11–D12) (if D11
> D12) | Please compute the net amount payable, if any, after
claiming credit of taxes paid (D11-D12) |
| D14 | Refund (D12 – D11) (if D12 > D11) | Please compute the net amount refundable, if any, after
claiming credit of taxes paid (D12-D11). |
Part- E – Other Information (details of all bank accounts in India)
Please provide the details of all the savings/current accounts held by you at any time in India during the
previous year. It is not mandatory to provide details of dormant accounts which are not operational for more than 3 years. Please indicate the account/accounts in which you would like to get your refund credited irrespective of whether you have refund or not. The account number given should be as per Core Banking
Solution (CBS) system of the bank.
| Field Name | Instruction |
| IFS Code of the bank | Please enter the IFS Code of the Bank (11 digits) |
| Name of the Bank | Please enter name of the Bank |
| Account Number | Please enter account number of the Bank |
Schedule 80G – Details of donations entitled for deduction u/s 80G
Please furnish following details of donations made to charitable institutions or specified funds during
the year in the respective table given in the Schedule:-
1. Name and address of donee
2. PAN of donee
3. Total amount of donation – give break-up of amount paid in cash/other mode
4. Amount which is eligible for deduction
In Table A, furnish details of donations entitled for 100% deduction without qualifying limit.
In Table B, furnish details of donations entitled for 50% deduction without qualifying limit.
In Table C, furnish details of donations entitled for 100% deduction subject to qualifying limit
In Table D, furnish details of donations entitled for 50% deduction subject to qualifying limit.
Schedule 80GGA – Details of donations for scientific research or rural development
Please furnish following details of donations made for scientific research or rural development
during the year in the respective table given in the Schedule:-
1. Relevant clause under which deduction is claimed
2. Name and address of donee
3. PAN of donee
4. Total amount of donation – give break-up of amount paid in cash/other mode
5. Amount which is eligible for deduction
Schedule 80D - Deduction in respect of health insurance premia
| Field No. | Field Name | Instruction |
| 1 | Whether you or any of your
family member (excluding
parents) is a senior citizen | Tick ‘Yes’ if any of the member is senior Citizen, else
tick ‘No’ |
| 1a | Self & Family | This field will be available if ‘No’ is ticked in S. No. 1.
This is an auto-populated field representing aggregate
of the amounts entered at fields (i) and (ii) below. The
amount eligible for deduction is subject to maximum
limit of Rs.25000 paid during the year. |
| (i) | Health Insurance | Please enter the amount paid during the year towards
Health Insurance. |
| (ii) | Preventive Health Checkup | Please enter the amount paid during the year towards
Preventive Health Checkup. |
| 1b | Self & Family Including senior
citizen | This field will be available if ‘Yes’ is ticked in S. No. 1.
This is an auto-populated field representing aggregate
of the amounts entered at fields (i), (ii) and (iii) below.
The amount eligible for deduction is subject to
maximum limit of Rs.50000 paid during the year. |
| (i) | Health Insurance | Please enter the amount paid during the year towards
Health Insurance. |
| (ii) | Preventive Health Checkup | Please enter the amount paid during the year towards
Preventive Health Checkup. |
| (iii) | Medical Expenditure (This
deduction can be claimed on
which health insurance is not
claimed at (i) above) | Please enter the amount paid during the year towards
Medical Expenditure. This deduction can be claimed
only if no amount is paid towards health insurance of
such person. |
| 2 | Whether any one of your
parents is a senior citizen | Tick ‘Yes’ if any one of the parents is senior Citizen,
else tick ‘No’ |
| 2a | Parents | This field will be available if ‘No’ is ticked in S. No. 2.
This is an auto-populated field representing aggregate
of the amounts entered at fields (i) and (ii) below. The
amount eligible for deduction is subject to maximum
limit of Rs.25000 paid during the year. |
| (i) | Health Insurance
(ii) | Please enter the amount paid during the year towards
Health Insurance. |
| Preventive Health Checkup | Please enter the amount paid during the year towards
Preventive Health Checkup. | |
| 2b | Parents Including senior
citizen | This field will be available if ‘Yes’ is ticked in S. No. 2.
This is an auto-populated field representing aggregate
of the amounts entered at fields (i), (ii) and (iii) below.
The amount eligible for deduction is subject to
maximum limit of Rs.50000 paid during the year. |
| (i) | Health Insurance | Please enter the amount paid during the year towards
Health Insurance. |
| (ii) | Preventive Health Checkup | Please enter the amount paid during the year towards
Preventive Health Checkup. |
| (iii) | Medical Expenditure (This
deduction can be claimed on
which health insurance is not
claimed at (i) above) | Please enter the amount paid during the year towards
Medical Expenditure. This deduction can be claimed
only if no amount is paid towards health insurance of
such person |
Note : The aggregate eligible amount of deduction for Preventive Health Checkup is subject to
maximum limit of Rs.5000 paid during the year. |
Schedule-IT: Details of Advance/Self-assessment tax payments
| Please enter the relevant details of payment of advance tax or self-assessment tax. |
Column
No. | Field Name | Instruction |
| 1 | BSR Code | Please enter the seven digit BSR code of Bank at which
tax was deposited. |
| 2 | Date of Deposit (DD/MM/YYYY) | Please enter date on which tax was deposited in
DD/MM/YYYY format. |
| 3 | Serial Number of Challan | Please enter the Serial Number of Challan. |
| 4 | Tax paid | Please enter the tax amount deposited. |
Schedule-TDS: Details of TDS/TCS
Column
No. | Field Name | Instruction |
| 1 | TAN of Deductor/ Collector or PAN/
Aadhaar No. of the Tenant | Please enter the TAN of the Deductor/ Collector. In
case tax has been deducted by the tenant, provide the
PAN/ Aadhaar No. of the Tenant. |
| 2 | Name of the Deductor/ Collector/
Tenant | Please enter the name of the Deductor/ Collector/
Tenant. |
| 3 | Gross payment/ receipt which is subject
to tax deduction/ collection | Please enter the gross amount of payment or receipt in
respect of which tax has been deducted or collected at
source. |
| 4 | Year of tax deduction/ collection | Please enter the year in which tax has been deducted
or collected at source. |
| 5 | Tax Deducted/ collected | Please enter the amount of tax which has been
deducted or collected at source. |
| 6 | TDS/TCS credit out of (5) claimed this
Year | Please enter the amount of TDS deducted or TCS
collected, for which credit is being claimed in this year.
Please ensure that the corresponding income has also
been offered in this year in the relevant head. |
Schedule DI: Details of Investment
Investment/ Deposit/ Payments for the purpose of claiming deduction under Part B of Chapter VIA
Column
No. | Field Name | Instruction |
| 1 | Section | This field will be auto-populated from Part C- Deductions
and Taxable Total Income |
| 2 | Eligible amount of deduction during
FY 2019-20
(As per Part C- Deductions and
taxable total income) | This field will be auto-populated from Part C- Deductions
and Taxable Total Income |
| 3 | Deduction attributable to
investment/expenditure made
between 01.04.2020 to 30.06.2020#
(Out of Col No.2) | Please enter the amount of investment/expenditure made
between 01.04.2020 to 30.06.2020# for claiming deduction
in previous year 2019-20. This field is mandatory if ‘Yes’ is
ticked for the question, ‘Whether, you have made any
investment/ deposit/ payments between 01.04.2020 to
30.06.2020# for the purpose of claiming any deduction
under Part B of Chapter VIA?’ in Part C- Deductions and
Taxable Total Income
# - Time-limit relaxed to 31.07.2020 as per The Taxation
and Other Laws (Relaxation and Amendment of Certain
Provisions) Act, 2020 |
Verification:
In verification part, please enter the name, father’s name and PAN of the person who is filing the
return. Return of income can be verified by the individual himself, or by persons authorised on his
behalf in cases referred to in sub-clauses (ii), (iii) and (iv) of clause (a) of section 140 of the Incometax Act. In such cases however permanent account number of the authorised person is required to be
mentioned in verification and capacity has to be mentioned as per the drop down provided.
Before signing the verification (as mentioned in Section 5 above- Manner of filing and Verification),
please ensure that the information given in the return and the schedules and the amount of total
income, deductions, claims and other particulars shown are true and correct and are in accordance
with the provisions of the Income-tax Act, 1961 and the Income Tax Rules, 1962. Please note that
making a false statement in the return or in the accompanying schedules is liable for prosecution
under section 277 of the Income-tax Act, 1961.
TRP Details:
This return can be prepared by a Tax Return Preparer (TRP) also in accordance with the Tax Return
Preparer Scheme. If the return has been prepared by TRP, the relevant details have to be filled by
him and the return has to be countersigned by him in the space provided in the said item.
Tax Computation Table
(A) In case of every individual (other than resident individual who is of the age of 60 years or
more at any time during the financial year 2019-20-
S.
No. | Income | Tax Liability |
| 1 | Upto ₹2,50,000 | Nil |
| 2 | Between ₹2,50,001 – ₹5,00,000 | 5% of income in excess of ₹2,50,000 |
| 3 | Between ₹5,00,001 – ₹10,00,000 | ₹12,500 + 20% of income in excess of ₹5,00,000 |
| 4 | Above ₹10,00,000 | ₹1,12,500 + 30% of income in excess of
₹10,00,000 |
(B) In case of resident individual who is of the age of 60 years or more but less than 80 years at
any time during the financial year 2019-20 -
S.
No. | Income | Tax Liability |
| 1 | Upto ₹3,00,000 | Nil |
| 2 | Between ₹3,00,001 – ₹5,00,000 | 5% of income in excess of ₹3,00,000 |
| 3 | Between ₹5,00,001 – ₹10,00,000 | ₹10,000 + 20% of income in excess of ₹5,00,000 |
| 4 | Above ₹10,00,000 | ₹1,10,000 + 30% of income in excess of
₹10,00,000 |
(C) In case of resident individual who is of the age of 80 years or more at any time during the
financial year 2019-20 –
S.
No. | Income | Tax Liability |
| 1 | Upto ₹5,00,000 | Nil |
| 2 | Between ₹5,00,001 – ₹10,00,000 | 20% of income in excess of ₹5,00,000 |
| 3 | Above ₹10,00,000 | ₹1,00,000 + 30% of income in excess of
₹10,00,000 |
Paper return
In case of paper returns the information in certain columns which is being auto-populated, has to be
computed and furnished by the taxpayer manually.
Note : These information was made available by Income Tax of India website - https://www.incometaxindiaefiling.gov.in/ ITR 1 SAHAJ AY 2020-21 instructions 01/12/2020, always verify
original content when it is actionable.
Income Tax department Toll free helpline phone numbers are
- 1800-103-0025
- +91-804-612-2000
- +91-802-650-0026
To know more on Important points to remember while filing return of income in ITR utility (online or offline) For ITR 1 - Click this link.
