How to Fill ITR - 1 (SAHAJ)

Instructions for filling ITR - 1 (SAHAJ)

A.Y. 2017-18

General Instructions

These instructions are guidelines for filling the particulars in this Return Form. 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 2017-18 only, i.e., it relates to income earned in Financial Year 2016-17.

2. Who can use this Return Form

This Return Form is to be used by an individual whose total income for the assessment year 2017-18 includes:-

(a)   Income from Salary/ Pension; or

(b)  Income from One House Property (excluding cases where loss is brought forward from previous years); or

(c)   Income from Other Sources (excluding winning from lottery and income from Race Horses, Income taxable under section 115BBDA or Income of the nature referred to in section 115BBE)

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 cannot use this Return Form

This Return Form should not be used by an individual whose total income for the assessment year 2017-18 exceeds Rs.50 lakh or includes,-

(a)  Income from more than one house property; or

(b)  Income from winnings from lottery or income from Race horses; or

(c)  Income taxable under section 115BBDA; or

(d)  Income of the nature referred to in section 115BBE; or

(e) Income under the head “Capital Gains” e.g., short-term capital gains or long-term capital gains from sale of house, plot, shares etc.; or

(f)  Agricultural income in excess of ₹5,000; or

(g)  Income from Business or Profession; or

(h)  Loss under the head ‘Income from other sources’; or

(i)  Person claiming relief under section 90 and/or 91; or

(j)   Any resident having any asset (including financial interest in any entity) located outside India or signing authority in any account located outside India; or

(k)  Any resident having income from any source outside India.

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 this Return Form

This Return Form can be filed with the Income Tax Department in any of the following ways, -

  (i)            by furnishing the return in a paper form;

(ii)          by furnishing the return electronically under digital signature;

(iii)         by transmitting the data in the return electronically under electronic verification code;

(iv)         by transmitting the data in the return electronically and thereafter submitting the verification of the return in Return Form ITR-V;

NOTE: Where the Return Form is furnished in the manner mentioned at 5(iv), the assessee should print out two copies of Form ITR-V.

One copy of ITR-V, duly signed by the assessee, has to be sent by post to - Post Bag No. 1, Electronic City Office, Bengaluru— 560 100, Karnataka. The other copy may be retained by the assessee for his record.

Only the following persons have an option to file return in paper form:-

(i)  an individual of the age of 80 years or more at any time during the previous year; or

(ii)  an individual or HUF whose income does not exceed five lakh rupees and no refund is claimed in the return of income.

6. Filling out the acknowledgment

Only one copy of this Return Form is required to be filed. Where the Return Form is furnished in the manner mentioned at 5(i), the acknowledgment/ ITR-V should be duly filled.

7. Obligation to file return

Every individual or HUF whose total income before allowing deductions under Chapter VI-A of the Income-tax Act, exceeds the maximum amount which is not chargeable to income-tax is obligated to furnish his return of income. The deductions under Chapter VI-A are to be mentioned in Part C of this Return Form. In case of any doubt, please refer to relevant provisions of the Act. The maximum amount not chargeable to income tax in case of different categories of individuals is as follows:-

	Sl. No.			Category			Amount (in ₹)
	(i)			In case of individuals below the age of 60 years		2,50,000
	(ii)			In case of individuals, being resident in India, who are of
				the age of 60 years or more at any time during the financial		3,00,000
				year 2016-17
	(iii)			in case of individuals, being resident in India, who are of the
				age of 80 years or more at any time during the financial		5,00,000
				year  2016-17

Item by Item Instructions

Part- A – General Information

Explanation

Fill your Permanent Account Number. Make sure that you fill your PAN Carefully.

NOTE: In your PAN, first five and last one digit are alphabets and the remaining four digits are numerals.

Fill your name as per details entered in PAN Card.

Fill your 12 digit Aadhaar Number. In case, Aadhaar not allotted but applied for Aadhaar enter Aadhaar Enrolment Id. Filling of the said field is mandatory w.e.f. 01.07.2017.

Fill in your own Mobile number in the first 10 digits.

Fill in your Email Address

This is important for faster communication from/ with the department.

Fill in the Communication Address

NOTE: Flat/Door/Block No.; Name of Premises/Building/Village; Road/Street/Post Office;

	Area/locality; Town/City/District; State; Country.
	Pin code is mandatory.
	Tick mark the appropriate box for residential status.
	For non-residents certain deductions are not available (For more details, refer Income-tax
	Act, 1961)
	Tick mark the appropriate box if you belong to Govt., PSU or Others
	Tick mark the appropriate box:
	Voluntarily on or before the due date under section 139(1)			1
	Voluntarily after the due date under section 139(4)			2
	Revised return under section 139(5)			3
	Under section 119(2)(b) on an application to be made separately			4
	before the Income-tax authority.
	(The  return  shall  be  treated  as  valid  only  after  the  application/
	claim/relief  under  section  119(2)(b)  has  been  admitted  by  the
	Income-tax Authority)
	In response to notice under section 139(9)			5
	In response to notice under section 142(1)			6
	In response to notice under section 148			7
	In response to notice under section 153A/ 153C			8
	Provide the receipt number of Original return and Date of filing of Original Return.  It is
	mandatory for you to provide this detail in case of a revised /defective return, else the
	return will not be accepted by Income-tax Department.
	If the return is being filed in response to notice by the Income-tax Department under
	section 139(9)/142(1)/148/153A/153C provide the date of such notice.
	Exercise the option by ticking the box, if you are governed by Portuguese Civil Code and
	impacted by Section 5A of Income- tax Act, 1961. You should enter only your share of
	income in the column B2 (house property) and B3 (other sources). The balance share of
	income under these heads should be entered in the return of income of your spouse.
	If you are governed by Portuguese Civil Code and impacted by Section 5A of Income- tax
	Act, 1961 provide PAN of the Spouse
	Part-B – Gross Total Income
	B1	Fill the details of salary/ pension as given in TDS certificate (Form 16) issued by
		the employer. However, if the income has not been computed correctly in Form
		No.16, please make the correct computation and fill the same in this item. Further,
		in case there was more than one employer during the year, please furnish in this
		item the details in respect of total salaries from various employers.
	B2	If loss, mark the negative sign with in the brackets at left. Also tick the box as
		whether the house property is ‘Self Occupied’ or ‘Let Out’.
	B3	Enter only if you have Income. If loss, please use ITR 2.
	B4	Add Items B1, B2, B3. If loss, mark the negative sign with in the brackets at left.
		However, this loss cannot be carried forward to next year using this form. Use
		ITR-2 for Carry Forward of Losses.

Part-C – Deductions and taxable total income - Some of the major items for deduction under this part are:

80C            Amount paid or deposited towards life insurance, contribution to Provident Fund set up by the Government, recognised Provident Fund, contribution by the assessee to an approved superannuation fund, subscription to National Savings

Certificates, tuition fees, payment/ repayment for purposes of purchase or construction of a residential house and many other investments (for full list, please refer to section 80C of the Income-tax Act). As provided in section 80CCE, aggregate amount of deduction under section 80C, 80CCC and sub-section (1) of 80CCD shall not exceed one lakh and fifty thousand rupees

80D            Deduction in respect of Medical Insurance Premium, contributions to CGHS, medical expenditure

Upper limit for 80D Deduction that can be claimed (A) Health Insurance Premium

1.  Self , Spouse, Dependent Children (aggregate)-  ₹25,000/-

2.  Parents- ₹25,000/-

3.  Senior Citizen or very Senior Citizen-  ₹30,000/-

4.  Premium paid by HUF for health insurance of any member of HUF- ₹25,000/-

(B) Medical expenditure in the case of a very senior citizen (above 80 years) where no amount has been paid for his health insurance

1.  On self- ₹30,000/-

2.  On parents- ₹30,000/-

3.  On member of HUF paid by HUF- ₹30,000/-

NOTE: The aggregate deduction under (A1) and (B1) above shall not exceed ₹30,000/-, similarly the aggregate deduction (A2) and (B2) shall not exceed

₹30,000/-.

For preventive health check-up of self or family members or parents-₹5,000/-within the overall limit of ₹25,000/- or ₹30,000/- as the case may be.

80G            Deduction in respect of donations to certain funds, charitable institutions, etc.

80TTA     Deduction in respect of interest on deposits in savings account – Note Maximum deduction ₹10,000/-

In case of deductions under any other section of Chapter VI-A of the Income-tax Act, please specify the section and the deduction claimed therein.

Part-D – Computation of tax payable

D1	Compute as per tax computation table given  above on Taxable Total Income at
	(C2)
D2	Deduction from income-tax to a resident individual, whose total income does not
	exceed ₹5,00,000/-, of an amount equal to such income-tax or an amount of
	₹5,000/-, whichever is less
D3	Tax payable after rebate (D1-D2)
D4	Calculate the education cess including secondary and higher education cess at
	the rate of three per cent of  D3
D5	D5= D3 + D4
D6	Claim  the  relief,  if  any,  allowable  under  section  89  in  respect  of  arrears  or
	advances of salary received during the year.
D7	Calculate 234A	interest according to the provisions of Income-tax Act, 1961
D8	Calculate 234B	interest according to the provisions of Income-tax Act, 1961
D9	Calculate 234C	interest according to the provisions of Income-tax Act, 1961
D10	D5+D7+D8+D9-D6
D11	Give  the  amount  of  total  taxes  paid which  is  the  sum  of  Advance  and  self-
	assessment payment given in column 4 of Schedule IT and the relevant TDS
	given in column 6 of Schedule TDS. Verify your TDS & Tax payment details using

FORM 26AS.

D12          If D10 is greater than D11, then fill the amount of Tax Payable.

D13          If D11 is greater than D10, then fill the amount of Refund.

Exempt Please enter details of all exempt income, e.g., Dividend Income, Agricultural income income etc. Use ITR-2, if agricultural income exceeds ₹5,000/-.

Part- E – Other Information

D14          Please provide the details of all the savings and current accounts held by you at any time during the previous year. However, it is not mandatory to provide details of dormant accounts which are not operational for more than 3 years. Please indicate the account in which you would like to get your refund credited irrespective of whether you have refund or not. The account number should be as per Core Banking Solution (CBS) system of the bank. The amount of cash deposited during 09.11.2016 to 30.12.2016 in the said bank accounts should also be filled. In case cash is deposited during 09.11.2016 to 30.12.2016 in any account other than the current and savings account (viz. loan accounts etc.), then details of such account indicating the cash deposited in the said account during the said period should also be provided.

It may be noted that details of cash deposited are to be provided, if the aggregate amount of cash deposited during 09.11.2016 to 30.12.2016 is Rs.2 lakh or more.

Note: If you have more details to be entered in D14, then fill the following table and tear and attach the same with the return (in case return is filed in paper form).

Sl.	IFS Code of the	Name of the Bank	Account Number (of 9	Cash deposited during	(tick one account
	Bank		digits or more as per CBS	09.11.2016 to 30.12.2016	þ for refund)
			system of the bank)	(if aggregate cash deposits during
				the period ≥ Rs.2 lakh)
IV
V
VI
VII
VIII
IX
X

Tax Computation Table

(I)   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 2016-17) -

	Income (In ‘₹’)	Tax Liability (In ‘₹’)
1	Upto 2,50,000	Nil
2	Between 2,50,001 – 5,00,000	10% of income in excess of 2,50,000
3	Between 5,00,001 – 10,00,000	25,000 + 20% of income in excess of 5,00,000
4	Above 10,00,000	1,25,000 + 30% of income in excess of 10,00,000

(ii)  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 2016-17-

	Income (In ‘₹’)	Tax Liability (In ‘₹’)
1	Upto 3,00,000	Nil
2	Between 3,00,001 – 5,00,000	10% of income in excess of 3,00,000

3	Between 5,00,001 – 10,00,000	20,000 + 20% of income in excess of 5,00,000
4	Above 10,00,000	1,20,000 + 30% of income in excess of 10,00,000

(iii)  In case of resident individual who is of the age of 80 years or more at any time during the financial year 2016-17 -

	Income (In ‘₹’)	Tax Liability (In ‘₹’)
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

Schedule IT

Please enter details of tax payments, i.e., advance tax and self-assessment tax made by you.

NOTE: If you have more than Five Self-Assessment and Advance Tax Details to be entered, then fill the following table and tear and attach the same with the return (in case return is filed in paper form):

BSR Code

Date of Deposit (DD/MM/YYYY)

Serial Number of Challan

Tax paid

Col (1)

Col (2)

Col (3)

Col (4)

R6

R7

R8

R9

R10

R11

R12

R13

R14

R15

Schedule TDS

Please furnish the details in accordance with Form 16 issued by the employer(s) in respect of salary income and details in accordance with on Form 16A issued by a person in respect of interest income and other sources of income. Also details of TCS in accordance with Form 27D issued by the tax collector may be furnished.

Further in order to enable the Income Tax Department to provide accurate, quicker and full credit for taxes deducted at source, the taxpayer must ensure to quote complete details of every TDS/TCS transaction.

Enter the amount of tax deducted which is claimed in this return of income in column (6) of the said Schedule. For example, if any income is not chargeable to tax in this year then the corresponding TDS deducted on such income, if any, will be allowable in the year in which such income is chargeable to tax.

Note: If you have more details to be entered in this table, then fill the following table and tear and attach the same with the return (in case return is filed in paper form).

	TAN of deductor	Name of the	Amount which is	Deduction/	Tax Deducted/	Amount out of (5)	Amount claimed
		Deductor/Collector	subject to tax	collection year	collected	claimed this Year	in the hands of
			deduction				spouse if section
			/collection				5A is applicable
	Col (1)	Col (2)	Col (3)	Col (4)	Col (5)	Col (6)	Col (7)
T4
T5
T6
T7
T8

T9

T10

T11

T12

T13

T14

T15

T16

T17

T18

T19

T20

Verification

Please complete the Verification Section, fill date and Sign in the space given. Without a valid signature, your return will not be accepted by the Income- tax Department.