1. What is SAHAJ?

SAHAJ is the newly designed ITR-1 which replaces SARAL Income Tax Return. It is the most modern Technology enabled Tax Payer Friendly Form.

2. Who can use SAHAJ?

This Return Form is to be used by an individual whose total income for the assessment year 2011-12 includes:

(a) Income from Salary/ Pension; or

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

(C) Income from Other Sources (excluding Winning from Lottery and Income from Rose Horses)

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 it the income being clubbed lolls into the above income categories.

3. Who cannot use SAHAJ?

This Return Form should not be used by an individual whose total Income for the Assessment year 2011-12 includes, –

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

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

(c)Income under the head “Capital Gains”, which are not exempt from tax,

E.g., short-term capital gains or long-term capital gains from sale of house, plot, etc.; or

(d) Income from agriculture in excess of Rs. 5,000; or

(e)Income tram Business or Profession.

4. Can I annex Form 16/FORM 16A to SAHAJ?

No document (including TDS Certificate) should be attached to this Return form. All documents enclosed with the return form will be detached and returned to person filing the return.

Note that you can attach only the supplementary Sch TDS1, TDS2, IT only after exhausting the items given in the Form.

5. Who are obligated to File SAHAJ?

All those individuals who have income from sources as given in Question 2 and if their Taxable Total Income exceeds the upper limit as given below would be obligated to file SAHAJ

 

Category Amount
In case of Individuals below the age of 65 years (other than women) 

 

1,60,000
In case of women below the age of 65 years 1,90,000
In case of individuals who are of the age of 65 years or mare at any time during the financial year 2010-11 

 

2,40,000

6. In what ways can I file this return?

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 and thereafter submitting the verification of the return in Return Form ITR-V;

(iv)       by furnishing a Bar-coded return. Where the Return Form is furnished in the manner mentioned at 5(iii),the assessee should print out two copies of Form

NOTE.> One copy of IIR-V, duly signed by the assessee, has to be sent by ordinary post to Post Bag No.1, Electronic City Post Office, Bengaluru, Karnataka-560100. The other copy may be retained by the Assessee for his record.

7. What are the unique features of SAHAJ? How is SAHAJ Better than SARAL

Key Features/Attributes SAHAJ SARAL
Presence of Bar Codes for Automatic Classification of Income Tax Returns in a Bulk Processing Set up Present Absent
Presence of Registration Marks for Identifying the size, orientation of the document during scanning and data entry process Present Absent
Use of Dropout Ink to reduce Interference during Data Capture Present Absent
PAN No. on all Pages. This is for traceability of every page during document Preparation works which involves Stapling and Unstapling the returns Present Absent
Use of OMR Fields for Automatic Recognition Present Absent
Use of Whole Rupee Method Boxes Present Absent
Automatic Data Validation with prefixated number of boxes Present Absent
Use of Separate Negative Boxes to make sure that Taxpayer’s don’t fill Negative values in Positive Fields Present Absent
Large Combo Type Boxes for First Name and other fields Present Absent
Instruction Built in the form Present Absent
Simplification of Address Field Present Absent
Schedule AIR Absent Present
Mobile No Present Absent
Provision for Official Phone Number Present Absent
Tax Status Field to know whether Tax Refundable, Tax Payable etc for Processing Priority Present Absent
Separate Parts       for           Gross      Total       Income                and
Deductions
Present Absent
Unique Legends present in the Form helping in Identification of zone around a field Present Absent
Bank Account Details Mandatory for every
one
Only for Refund
cases
Entering 0 in Gross Total Income if the value is negativ Absent, Taxpayer
can fill Negative
Value
Present
Income Tax Ward/Circle Present Present but under a
more complex
name Designation
of Assessing
Officer
Simplification of TDS1, TDS2, IT Schedules YES NO
Number of columns to be filled in Sch TDS1 4 8
Number of columns to be filled in Sch TDS2 4 7
Number of columns to be filled in Sch IT 4 5
Provision of Supplementary Sch TDS1, TDS2, IT Schedules for using after exhausting the fields available in the form Present Absent
Reordering Sch TDS2 at the end                so that the
supplementary Sheet act as a continuation
Present Absent
Linkages to FORM 26 AS to Verify and Fill the forms Present Absent
Account No. Size 17 15
Separate Section of Stamping Receipt No and Seal. A bar coded Receipt No. can also be envisaged in the present setup Present Absent
INSTRUCTIONS
Line by Line Instructions Present Absent
Examples for every field Present Absent
Elaborate Computational Sheets using WORKSHEET Present Absent
Detailed Explanation of Deductions Present Absent
Mapping Form 26AS to Schedules Present Absent
Common Mistakes Present Absent
FAQ’S Present Absent

 

8. Can I use SAHAJ if I have carry forward Losses?

No, you need to use ITR-2 for carry forward of Losses.

9. Please explain me how to use SAHAJ for Filling Schedules from Form 26AS? This is available in the Instructions, Please refer to the same

10. Can I use SAHAJ for declaring Income from Capital Gains?

No, use ITR-2 and above

11. Would SAHAJ enable me to get my refund faster?

Surely, since the entire process is automated the refund processing time would be substantially reduced. Many Processing Mistakes noticed are because of lack of awareness among Taxpayers on how to fill the form. Taxpayers are advised to look into the common mistakes in Instructions to make sure that they don’t commit any mistakes as given in the list. This would enable faster dispersal of refunds to the Taxpayers.

We have added following more Question answers to the above FAQ released by Income Tax Department

12. What happens if you have no income from house property?

In this situation two cases arise:

a) If you are repaying a home loan using which you bought the house;

b) If you do not have a home loan outstanding.

In both the cases you are eligible to fill the Sahej form on the condition that you fulfil all the other conditions. If you are repaying a home loan, then the interest that you pay on the home loan is essentially negative income from your house property.

The Income Tax Act currently allows tax payers to adjust a maximum of Rs 1.5 lakh (Rs 150,000) paid as home loan interest from taxable income.

If you already paid off your home loan and are staying in the house then there is zero income from house property and that in turn makes you eligible for this form.

13. What happens if you have income from stocks and equity mutual funds?

In this case you will not be eligible to use the Sahej form and will have to use the other Income Tax return forms depending whether you are a salaried individual or not.

This is the show spoiler in what is otherwise a very good move by the IT department.

A lot of salaried individuals do invest in tax-saving mutual funds to save taxes. As long as investment was limited to these mutual funds, taxpayers should have been allowed to use the Sahej form.

Also a lot of salaried middle class India over the years has taken to investing in mutual funds through the systematic investment plan (SIP) route.

Such individuals could also have been allowed to use the Sahej form subject to an upper limit on the amount being invested per year.

14. Has AIR (Annual Information Return) been done away with?

Sahej and all the other income tax return forms (ITR 2 to ITR 8 ) seem to have done away with the Annual Information Return filing.

The filing required a disclosure of transactions like payment made by Rs 2 lakh (Rs 200,000) or more through a credit card, bank deposits of Rs 10 lakh (Rs 1 million) or more, purchase of mutual fund units worth Rs 2 lakh or more, purchase of property worth Rs 30 lakh (Rs 3 million) or more, etc.

However, there is a small caveat that I would like to build in here. The instructions that normally accompany these forms have not been put out till now. So this cannot be said for sure.

RELATED POSTS

More Under Income Tax

Posted Under

Category : Income Tax (26782)
Type : Articles (16281) Featured (4127)
Tags : ITR (581) ITR A.Y. 2011-12 (28)

0 responses to “All about New Income tax Return Form Sahaj (ITR-1)”

  1. 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

  2. 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

  3. 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.

  4. 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?

  5. 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

  6. 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

  7. 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

  8. 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

  9. Ananthasubramanian P R says:

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

  10. 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?

  11. 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

  12. 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,

  13. 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.

  14. 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.

  15. 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 *