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The CBDT relaxed eligibility conditions related to filing of ITR Form-1 and ITR Form-4 for Assessment Year 2020-2021.

For ensuring that the e-filing utility for filing of return for the assessment year 2020-2021 is available as on 1st April 2020, the Income-tax Return (ITR) Forms ITR-1 (Sahaj) as well as ITR-4 (Sugam) for the assessment year 2020-2021 has been notified through notification made on 3rd January 2020. In the notified returns, the conditions relating to the eligibility for filing of ITR-1 and ITR-4 Forms were modified with an intention towards keeping these forms short and simple with a basic minimum number of Schedules. Thus, an individual who owns a property in joint ownership has not been made eligible for filing the ITR-1 (Sahaj) or ITR-4 Forms (Sugam). For the similar reason, an individual who is otherwise not required for filing but is required to file a return due to the fulfilment of one or more conditions in the seventh provision to section 139(1) of the Income-tax Act, 1961 (the Act), was also not made eligible for filing ITR-1 Form.

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After the aforementioned notification, issues have been raised that the changes are likely to cause a lack in the case of individual taxpayers. The taxpayers with the jointly owned property have been expressed issues that they would now require to file a detailed ITR Form in place of a simple ITR-1 and ITR-4. Similarly, individuals who are needed to file a return as per the seventh provision to section 139(1) of the Act, and are otherwise eligible towards filing ITR-1, have also expressed issue that they would not be able to choose for a simpler ITR-1 Form.

The matter was examined and it has been decided to permit an individual, who jointly owns a single house property, for filling his/her return of income in ITR-1 or ITR-4 Form, as might be applicable, if he/she meets the other conditions. It was also decided to allow an individual, who is needed to file a return due to the fulfilment of one or more conditions stated in the seventh provision to section 139(1) of the Act, towards filing the person’s return in ITR-1 Form.

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  1. Vinay Benegal says:

    I own one house property in my single name and another house property in the joint name of my sister, where my sister’s name is second and her share is zero. When I purchased the second house property mentioned above I have reported the same in my Returns filed for the AY of the year of purchase. However, while filing this Return online the software was not allowing me to record 0% share against the name of my sister as the joint holder and hence I was perforce required to mention her share as 1% and my share as 99%.

    In the above scenerio kindly advise me whether I can file my Returns for the AY 2021-22 in Form ITR-1? If not, which Form should I use. Thanks.

  2. Sekaran says:

    The IT Rules are some of the most convoluted making the about 10% tax HONEST payers very VERY VERY UNHAPPY AND UNCOMFORTABLE. If more and more rules are required then it should be limited to the few chronic tax evaders. Why should all be asked to rack their brains in filling the RETURN forms? THE FM SHOULD MAKE LIFE EASIER TO ENABLE MAJORITY PAY TAXES WITH A SMILING FACE. WILL SHE KINDLY ACCOMPLISH THAT FEAT? JAI HIND.

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April 2024