Update on Instructions for filling ITR-1 SAHAJ
On the 1st September 2018, the e-filing site has updated on Instructions for filling ITR-1. Following are the instructions issued:
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 2018-19 only, i.e., it relates to income earned in Financial Year 2017-18.
Download the Full instruction on Instructions for filling ITR-1 by clicking the below image:
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 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.