Article contains Instructions for filing ITR-1 -SAHAJ for Assessment Year 2018-19 / Financial Year 2017-18 based on ITR Released by CBDT vide its notification no. Notification No. 16/2018-Income Tax / G.S.R. 332(E) dated: 03/04/2018

Instructions for filling ITR-1 SAHAJ for A.Y. 2018-19

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.

Also Read-

All about ITR-2 as applicable for A.Y. 2018-19

All about Income Tax Return Form ITR-3 (A.Y. 2018-19)

Instructions for filing ITR-4-SUGAM for A.Y. 2018-19

All about ITR-5 as applicable for A.Y. 2018-19

All about ITR-6 as applicable for A.Y. 2018-19

1. Assessment Year for which this Return Form is applicable

This Return Form is applicable for assessment year 2018-19 only, i.e., it relates to income earned in Financial Year 2017-18.

2. Who can use this Return Form

This Return Form is to be used by an individual who is a resident other than not ordinarily resident and whose total income for the assessment year 2018-19 includes:-

(a) Income from Salary/ Pension; or

(b) Income from One House Property (excluding cases where there is brought forward loss or loss to be carried forward from previous year); 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 2018-19 exceeds Rs.50 lakh or includes,-

(a) Income from more than one house property and where there is brought forward loss or loss to be carried forward from previous year; 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 long­term capital gains from sale of house, plot, shares etc.; or

(f) Income to be apportioned in accordance with provisions of Section 5A.

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

(h) Income from Business or Profession; or

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

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

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

(l) Any resident having income from any source outside India; or

(m) In case the income is to be apportioned in accordance with provisions of section 5A.

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— 560500, 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:-

  • an individual of the age of 80 years or more at any time during the previous year; or
  • 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 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 previous year 2017-18 3,00,000
(iii) in case of individuals, being resident in India, who are of the age of 80 years or more at any time during the previous year 2017-18 5,00,000

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 Number is not allotted but has
been applied for, please furnish 28 digits Aadhaar Enrolment Id. Filling of this field is mandatory with effect from 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.

Employer details:- Tick mark the appropriate box if you are employed with Govt., PSU or Any other employer
Type of Return:- 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 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)

4
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
In case of a revised /defective return, please provide the receipt number of Original return and Date of filing of Original Return. This field is mandatory in case of a revised or defective return, otherwise 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, please provide the date of such notice.

In case the income is to be apportioned in accordance with provisions of section 5A, please fill ITR other than this ITR as applicable.

In case the income is to be apportioned in accordance with provisions of section 5A, please fill ITR other than this ITR as applicable.

Part-B Gross Total Income

B1 Fill the details of salary/ pension, allowances not exempt, perquisites and profit in lieu of salary, deductions under section 16 etc. 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 aggregate amount under different heads from various employers.
B2 Fill the details of gross rent receipts, municipal taxes paid and interest paid on borrowed capital. If the income chargeable under House Property is a loss figure, 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’. Where “income from house property” is a loss and assessee has income under any other head of income, the assessee shall not be entitled to set off such loss, to the extent the amount of the loss exceeds two lakh rupees against income under the other head.
B3 Enter only if you have Income from other sources. 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 claiming 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 amount paid towards Health Insurance Premium, contributions to CGHS, medical expenditure incurred on self or family members or any parent.

The upper limit for claiming deduction under section 80D in various cases is as under:-

(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 of deductions under (A1) and (B1) above shall not exceed ₹ 30,000/-. Similarly the aggregate of deductions under (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 – Maximum deduction ₹ 10,000/-

In case of deductions is claimed 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 under section 87A, whose total income does not exceed ₹ 3,50,000/-, of an amount equal to such income-tax or an amount of ₹ 2,500/-, 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 Fee chargeable for default in furnishing return of income under section 234F.

The fee structure is as follows:

1) Late fees shall be Rs. 5000, in case return of income is filed after the specified due date but on or before 31/12/2018

2) Late fee shall be Rs.10000, in case return of income is filed after 31/12/2018

Note: If the total income of the assesse is less than Rs. 5,00,000/- then fee u/s 234F shall not exceed Rs. 1000.

D11 D5+D7+D8+D9+D10-D6
D12 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.
D13 If D11 is greater than D12, then fill the amount of Tax Payable.
D14 If D12 is greater than D11, then fill the amount of Refund.
Exempt income Please enter details of all exempt income, e.g.,Dividend  Income, Agricultural income etc. Use ITR-2, if agricultural income exceeds ₹ 5,000/-

Part- E Other Information

D15 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.

Note: If you have more details to be entered in D15, 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 Bank Name of the
Bank
Account Number (tick one account √ for refund)
III
IV
V
VI
VII
VIII

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 2017-18) –

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

(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 2017-18 –

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

(iii) In case of resident individual who is of the age of 80 years or more at any time during the financial year 2017-18 –

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 Two 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)
R3
R4
R5
R6
R7
R8
R9
R10
R11
R12

Schedule TDS

Please furnish the details of TDS in accordance with:-

(i) Form 16 issued by the employer(s) in respect of salary income;

(ii) Form 16A issued by a person in respect of interest income and other sources of income; and

(iii) Form 16C issued by the tenant in respect of rental 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 / PAN of
the Tenant
Name of the
Deductor / Collector /
Tenant
Amount which is subject
to tax deduction/
collection
Year of tax
deduction/
collection
Tax Deducted/ collected Amount out of (5)
claimed this Year
Col (1) Col (2) Col (3) Col (4) Col (5) Col (6)
T3
T4
T5
T6
T7
T8
T9
T10
T11
T12
T13
T14
T15
T16
T17
T18
T19

Verification

(a) 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 Income-tax Act. In such cases however permanent account number of the authorised person is required to be mentioned in verification.

(b) If the return is furnished in paper form, 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.

(c) If the return is furnished electronically, the same is required to be furnished:-

(i) under digital signature; or

(ii) under electronic verification code; or

(iii) by submitting the verification of return in Form ITR-V.

(d) Please note that any person making a false statement in the return or the accompanying schedules shall be liable to be prosecuted under section 277 of the Income-tax Act, 1961 and on conviction be punishable under that section with rigorous imprisonment and with fine.

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.

Republished with amendments.

More Under Income Tax

Posted Under

Category : Income Tax (28058)
Type : Articles (17813)
Tags : ITR (632) itr 1 (66)

21 responses to “Instructions for filing Sahaj (ITR-1) for A.Y. 2018-19”

  1. Naran Patel says:

    Income tax slab/rates for NRI retired over 60. Please inform as early as possible. Thanks and regards,

  2. kalyan prasad modi says:

    In details of bank accounts, should the PPF account is also be given ?

  3. S V RAMARAO says:

    Sir

    Please let me know which form is to be filed by
    NRI.

    and also let me know NRI who has rental income in India, which form to be filed..

    Thanks

  4. A.Venkatesan says:

    Hai,

    I am a Central Govt Employee.I have availed HBA loan during the year 1999-2000 from govt of india . I have taken insurance for the house bldg up to 2010 and forgot to renew thereafter. I have received intimation from Administration a month back asking me to show the copy of the insurance for the remaining period , ie from 2010 to 2020.

    However I have renewed the insurance during this year 2015 and have given a copy to my administrative officer. However I have received a notice from them that My interest has been revised upward by 3 %, because of noncompliance of Insurance Clause. I have asked my employer to give Tax rebate for the additional 3% of interest. My employer says that I am not eligible for the Tax rebate on the additional 3 % interest that I am paying now.

    Last month I have completed repayment of my Principal Amount. From This month downwards I am paying the interest component.

    My loan amount is Rs 5.6 lakhs.

    Kindly advice as whether I am eligible for Tax Rebate on the additional 3 % of interest or not.

    Kindly Clarify.

    Thank You
    A.Venkatesan

  5. S RAMACHANDRAN says:

    Where are forms TDS1 and TDS2 in Sahaj (ITR-1) to be filled up. I have only pension amount and interest on FDs. Where do I fill up TDS1 and TDS2

  6. ARIJIT KUMAR DAAS says:

    I do not have Form 16 A, however when I am trying to validate the TDS page in ITR2 it is saying “Field marks in Red Sch TDS2 are compulsory”. Kindly help how to validate the page now without filling up the data for TDS2 ie. 16 A.

  7. sanjeev says:

    for ay 2011 12 I have files return manualy. Till date I have not received any response for my retuirn. Can I efile this return again for faster process?

  8. M K Mohanty says:

    Sir, I am a salaried employ and got Form-16 from my employer. Now please guide me about the filling up of column B-1 of ITR-1 i.e Income from Salary / Pension. Should I write the amount here after deducting the employment Tax from the Gross Salary ? Please reply

  9. R.Uppili says:

    I have retired from a Central PSU in Sep 2009 and I am going a private salaried work on contract. I am getting EPF/FPS pension automatically credited into my SB A/c in Bank (SBI); the amount is R1623 Per Month; I am also getting monthly pension of Rs 598/- automatically credited to my SB A/C, from LIC for Jeevan Suraksha Policy.

    My doubt is that where I should include these amounts – in salary income or income from other sources; there is no TDS for this and no form 16 or 16A available.

    How to file return in this case.

    Regards

    Uppili

  10. Pradeep says:

    Hi,

    I have 2 Form 16’s for this current year. How I can fill up this ITR-1 SAHAJ form. Do I need to consolidate the data from both form 16s or do I have to fill up 2 separate ITRs for this.
    Please anyone let me know asap.

    Regards,
    Pradeep

  11. Deepak says:

    Sir,

    While filling ITR-1 Sahaj I entered TDS column as well as Self Assesment as I do not need to enter Self Assesment tax, because my tax is through TDS only. But entered both and submitted the form. Only after getting the acknowledgement i understood that i have done mistake, how to rectify this, please give the solution

  12. Ananthasubramanian P R says:

    Which ink needs to be used to fill SAHAJ? Black or Blue?

  13. vijaykumar chinchole says:

    dear sir, i downloaded the sahaj itr-1 form but as far privious forms the acknowldgement slip were present but in this form i didnt found that, so would u please tell me what will we have proof that we have submited form?

  14. N K Bhatt says:

    Dear Sir OR madam,

    I write this from USA where I am on a visit and intend to file my ITR-1 from here in physical form
    While I have printed the form from your website, i do not have the Acknowlegement slip’s printout with it.

    Please advise.
    Thank you,
    Sincerely,

    Nk Bhatt

  15. manoj chittawar says:

    Sir,

    While filing income return through SAHAJ,where we should mention home loan interest?

    Can you please elaborate on this?

    Thanks,

    • ANKIT says:

      While filing income return through SAHAJ,where we should mention home loan interest?

      Can you please elaborate on this?

      Thanks,

  16. Kishor Solanki says:

    Sir,

    Using RPU 2.2, 24Q FY 2010-11 4th quarter generate error report when “PANNOTAVBL” is written in Ann-I and Ann-II also Ann-I mark “C” for higher deduction of tax. You are requested to REPLY to my mail ID “solanki@irma.ac.in” so as to enable me to file eTDS before May 15 2011.

    Thanks.

  17. K.S.S.MURTHY says:

    In sahaj 1 ITR form in excel format a few boxes cant be filled up in normal method. boxes A17 to A 20 and other boxes down below are not accepting the commands. pl advise how to fill up these boxes. further most of the cyber cafes do not know drop out ink printing. I shall be highly grateful to u if u can appraise me about printing the shahaj ITR1 form. thanking u K.S.S. MURTHY.

  18. N.L.N.SWAMY says:

    form sahaj replaces the saral form the prescribed form attached the form16 and 16-a
    how the same shall be signed by the deductor

Leave a Reply

Your email address will not be published. Required fields are marked *