Document text
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 3rd January, 2020
INCOME-TAX
G.S.R. 9(E).—In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961
(43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules,
1962, namely:—
1.
Short title and commencement.—(1) These rules may be called the Income-tax (1st Amendment) Rules, 2020.
(2) They shall come into force with effect from the 1st day of April, 2020.
2.
In the Income-tax rules, 1962 (hereinafter referred to as the principal rules), in rule 12,−
(a) in sub-rule (1),-
(I)
in the opening portion, for the figures “2019”, the figures “2020” shall be substituted;
(II)
in clause (a), in the proviso,-
(i)
in item (V), the word “or” occurring at the end shall be omitted;
(ii)
after item (VI), the following items shall be inserted, namely:-
“(VII) owns a house property in joint-ownership with two or more persons; or
(VIII) is required to furnish a return of income under seventh proviso to sub-section (1) of section
139.”;
(III) in clause (ca), -
(ii)
in the proviso, after item (V), the following item shall be inserted, namely:-
“(VI) owns a house property in joint-ownership with two or more persons.”;
(b) in sub-rule (5), for the figures “2018”, the figures “2019” shall be substituted.
3.
In the principal rules, in Appendix II, for Form “Sahaj (ITR-1)” and “Sugam (ITR-4)”, the following Forms shall,
respectively, be substituted, namely:-
[Notification No. 01/2020/F. No. 370142/32/2019-TPL]
ANKUR GOYAL, Under Secy.
Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide
notification number S.O.969(E), dated the 26th March, 1962 and last amended by the Income-tax (16th Amendment)
Rules, 2019, vide notification number GSR. 960(E), dated 30th December, 2019.
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11
FORM
ITR-1
SAHAJ
INDIAN INCOME TAX RETURN
[For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh, having
Income from Salaries, one house property (single ownership), interest income, Family pension income etc. and
agricultural income upto Rs.5 thousand]
[Not for an individual who is either Director in a company or has invested in unlisted equity shares or has any
brought forward / carry forward loss under the head ‘Income from House Property’ or has to furnish return under
seventh proviso to section 139(1) of the Income Tax Act]
(Refer instructions for eligibility)
Assessment Year
2 0 2 0 - 2 1
PART A GENERAL INFORMATION
PAN
Name
Date of Birth
Aadhaar Number (12 digit)/Aadhaar Enrolment Id (28 digit) (If eligible for
Aadhaar)
D D M M Y Y Y Y
Mobile No.
Email Address
Address: Flat/Door/Block No. Name of Premises/Building/Village
Road/Street/Post Office Area/locality Town/City/District State Country
Pin code
Do you have a valid Indian passport?
YES/NO (dropdown to be provided)
If Yes, provide the passport number
Filed u/s (Tick)
[Please see instruction]
139(1)-On or before due date, 139(4)-Belated, 139(5)-Revised, 119(2)(b)- after
condonation of delay.
Or Filed in response to notice
u/s
139(9), 142(1), 148
If revised/defective, then enter Receipt No. and Date of filing original return
(DD/MM/YYYY)
/ /
If filed in response to notice u/s 139(9)/142(1)/148 or order u/s 119(2)(b)- enter Unique Number & Date of such Notice or Order
/ /
PART B GROSS TOTAL INCOME Whole- Rupee( ) only
B1 Details of Employer: TAN of Employer (mandatory if tax is deducted), Name of employer, Nature of Employer),
Address of Employer, Town/City, State, PIN/ ZIP Code (If TAN is provided address details will be prefilled)
Enter employer details here
S
A
L
A
R
Y
/
P
E
N
S
I
O
N
i Gross Salary (ia + ib + ic)
i
a Salary as per section 17(1)
ia
b Value of perquisites as per section 17(2)
ib
c Profit in lieu of salary as per section 17(3)
ic
(Add multiple rows for Gross Salary in case of more than one employer)
ii Total Gross Salary (from all employers)
ii
iii Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility)
(Ensure that it is included in Total Gross Salary in (ii) above)
iii
iv Net Salary (ii – iii)
iv
v Deductions u/s 16 (va + vb + vc)
v
a Standard deduction u/s 16(ia)
va
b Entertainment allowance u/s 16(ii)
vb
c Professional tax u/s 16(iii)
vc
vi Income chargeable under the head ‘Salaries’ (iv – v)
B1
B2 Tick applicable option Self Occupied Let Out Deemed Let Out, Address of property;
Town/City; State; PIN Code/ ZIP Code
Enter tenant details here If Let out,
Name and PAN, or Aadhaar of tenant
(if available)
HOUSE PROPERTY
i Gross rent received/ receivable/ letable value
i
ii The amount of rent which cannot be realized
ii
iii Tax paid to local authorities
iii
iv Total (ii+iii)
iv
v Annual Value (i – iv) [nil, if self -occupied etc. as per section 23(2)of the Act]
v
vi 30% of Annual Value
vi
vii Interest payable on borrowed capital
vii
viiiTotal(vi+vii)
viii
ix Arrears/Unrealised rent received during the year less 30%
ix
x Income chargeable under the head ‘House Property’ (v – viii) + ix
B2 ( )
B3 Income from Other Sources (drop down to be provided in e-filing utility specifying nature of income)
Less: Deduction u/s 57(iia) (in case of family pension only)
Less: Deduction u/s. 57(iv) [in case of interest received u/s. 56(2)(viii)]
B3
B4 Gross Total Income (B1+B2+B3) (If loss, put the figure in negative)
B4 ( )
12
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)
PART C – DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer instructions for Deduction limit as per Income-tax Act)
80C
80CCC
80CCD(1)
80CCD(1B)
80CCD(2)
80D
(Details are to be filled
in the drop down to be
provided in e-filing
utility)
80DD
(Details are to be
filled in the drop
down to be
provided in e-filing
utility)
80DDB
(Details are to be filled
in the drop down to be
provided in e-filing
utility)
80E
80EE
80EEA 80EEB
80G
(Details are to
be filled in the
drop down to
be provided in
e-filing utility)
80GG
(Details are to
be filled in the
drop down to be
provided in e-
filing utility)
80GGA
(Details are to be
filled in the drop
down to be
provided in e-
filing utility)
80GGC
80TTA
80TTB
80U
(Details are to
be filled in the
drop down to be
provided in e-
filing utility)
Total deductions
C1
Total Income
(B4-C1)
C2
Exempt Income: For reporting purpose
(NOTE – If agricultural income exceeds Rs.5000/-, other ITR, as applicable, has to be filed)
Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and
section
PART D – COMPUTATION OF TAX PAYABLE
D1
Tax payable on total
income
D2
Rebate u/s 87A
D3
Tax after Rebate
D4
Health and education
Cess @ 4% on D3
D5
Total Tax and Cess
D6
Relief u/s 89
D7
Interest u/s 234A
D8
Interest u/s 234B
D9
Interest u/s 234C
D10
Fee u/s 234F
D11
Total Tax, Fee and Interest (D5+D7+D8+D9+D10 – D6)
D12
Total Taxes Paid
D13
Amount payable
(D11-D12) (if D11>D12)
D14
Refund
(D12-D11) (if D12>D11)
PART E – OTHER INFORaMATION Details of all Bank Accounts held in India at any time during the previous year (excluding dormant
Sl.
IFS Code of the Bank
Name of the Bank
Account Number
(tick account(s) for refund)
I
II
Schedule-IT Details of Advance Tax and Self-Assessment Tax payments
BSR Code
Date of Deposit (DD/MM/YYYY)
Serial Number of Challan
Tax paid
Col (1)
Col (2)
Col (3)
Col (4)
R1
R2
Schedule-TDS Details of TDS/TCS [As per Form 16/16A/16C/27D issued by the Deductor(s)/ Employer(s)/ Payer(s)/ Collector(s)]
TAN of
deductor/Collector or
Name of the Deductor/
Collector/Tenant
Gross payment/ receipt which is subject
to tax deduction /collection
Year of tax deduction/
collection
Tax Deducted/
collected
TDS/TCS credit out of
(5) claimed this Year
Col (1)
Col (2)
Col (3)
Col (4)
Col (5)
Col (6)
T1
T2
VERIFICATION
Stamp Receipt No., Seal,
Date & Sign of Receiving
Official
I, son/ daughter of solemnly declare that to the best of my knowledge and belief, the information
given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am
making this return in my capacity as ___________(drop down to be provided in e-filing utility) and I am also competent to make this return
and verify it. I am holding permanent account number .(Please see instruction).
Date: Signature:
If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
Identification No. of TRP
Name of TRP
Counter Signature of TRP
If TRP is entitled for any reimbursement from the Government, amount thereof
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13
FORM
ITR-4
SUGAM
INDIAN INCOME TAX RETURN
[For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto
Rs.50 lakh, one house property (single ownership), having income from business and profession
which is computed under sections 44AD, 44ADA or 44AE or Interest Income, Family pension etc.
and agricultural income upto Rs.5 thousand]
[Not for an individual who is either Director in a company or has invested in unlisted equity shares
or has any brought forward / carry forward loss under the head ‘Income from House Property’]
(Please refer instructions for eligibility)
Assessment Year
2 0 2 0 - 2 1
PART A GENERAL INFORMATION
(A1) First Name
(A2) Middle Name
(A3) Last Name
(A4) Permanent Account
Number
(A5) Date of Birth/Formation (DD/MM/YYYY)
(A6) Flat/Door/Block No.
(A7) Name of Premises/ Building/ Village
(A8) Road/Street/Post Office
(A9) Area/locality
(A10) Town/City/District
(A11) State
(A12) Country
(A13) Pin code/Zip code
(A14) Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar)
(A15) Status
Individual HUF
Firm (other than LLP)
(A16) Residential/Office Phone Number with STD code/
Mobile No.1
(A17) Mobile No. 2
(A18) Email Address-1 (self)
Email Address -2
(A19) Do you have a valid Indian
Passport
Yes/ No (dropdown to be
provided)
If Yes, provide the passport Number
(A20) Filed u/s (Tick)
[Please see instruction]-
139(1)-On or before due date, 139(4)-After due date, 139(5)-Revised Return,
119(2)(b)- after condonation of delay
Or Filed in response to notice u/s
139(9) 142(1) 148 153A 153C
(A21) Are you filing return of income under Seventh proviso to section 139(1) (Not applicable in case of Firm) – (Tick) Yes No
If yes, please furnish following information
Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account
during the previous year? (Yes/No)
Amount (Rs) (If Yes)
Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign
country for yourself or for any other person
Amount (Rs) (If Yes)
Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of
electricity during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(A22)If revised/defective then enter Receipt No. and
Date of filing of original return (DD/MM/YYYY)
/ /
(A23)If filed in response to notice u/s 139(9) /142(1)/148/153A/153C or order u/s 119(2)(b)- enter
Unique Number & Date of such Notice or Order
/ /
(A24)) Details of a representative assessee, if applicable
(1)
Name of the representative
(2)
Capacity of the representative
(3)
Address of the representative
(4)
Permanent Account Number (PAN)/ Aadhaar of the representative
(A25) Whether you are Partner in a firm? (Tick) Yes No If yes, please furnish following information
S. No.
Name of Firm
PAN
(i)
(A26) Particulars of persons who were partners in the firm (Applicable in case of Firm)
S. No.
Name and Address
Percentage of
share
PAN
Aadhaar Number
/ Enrolment Id
(if eligible for
Aadhaar)
Rate of Interest on
Capital
Remuneration
paid/ payable
(i)
PART B GROSS TOTAL INCOME Whole- Rupee(`) only
B1 Details of Employer: TAN of Employer (mandatory if tax is deducted), Name of employer,
Nature of Employer, Address of Employer, Town/City, State, PIN/ ZIP Code (If TAN is
provided name and address will be pre-filed)
Enter Employer details here
i Gross Salary
i
14
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
PART D – TAX COMPUTATIONS AND TAX STATUS
D1
Tax payable on total income (C20
D1
D2
Rebate on 87A
D2
D3
Tax payable after Rebate (D1-D2)
D3
D4
Health and Education Cess @ 4% on (D3)
D4
D5
Total Tax, and Cess ( D3+D4)
D5
D6
Relief u/s 89
D6
D7
Balance Tax after Relief (D5 – D6)
D7
SALARY / PENSION
a
Salary as per section 17(1)
ia
b
Value of perquisites as per section 17(2)
ib
c
Profit in lieu of salary as per section 17(3)
ic
(Add multiple rows for Gross Salary in case of more than one employer)
Total Gross Salary (from all employers)
ii Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility)
(Ensure that it is included in Total Gross Salary in (ii) above )
ii
iii Net Salary (i – ii)
iii
iv Deductions u/s 16 (iva + ivb+ivc)
iv
a
Standard deduction u/s 16(ia)
iva
b
Entertainment allowance u/s 16(ii)
ivb
c
Professional tax u/s 16(iii)
ivc
v Income chargeable under the head ‘Salaries’ (iii – iv)
(NOTE- Fill “Sch TDS1” if applicable )
B1
B2 Tick applicable option Self Occupied Let Out Deemed Let Out
Address of property; Town/City; State; PIN Code/ ZIP Code
Enter Tenant details here If Let out,
Name and PAN or Aadhaar of Tenant, if
available
HOUSE PROPERTY
i Gross rent received/ receivable/ letable value
i
ii The amount of rent which cannot be realized
ii
iii Tax paid to local authorities
iii
iv Total (ii+iii)
iv
v Annual Value (i – iv) (nil, if self-occupied etc. as per section 23(2)of the Act)
v
vi 30% of Annual Value
vi
vii Interest payable on borrowed capital
vii
viiiTotal (vi + vii)
viii
ix Arrears/Unrealized Rent received during the year Less 30%
ix
x Income chargeable under the head ‘House Property’ (v- viii + ix)
(If loss, put the figure in negative)
B2 ( )
B3 Income from business or profession (enter value from E9 of schedule BP)
B3
B4 Income from Other Sources (drop down to be provided in e-filing utility specifying nature of
income) NOTE- Fill “Sch TDS2” if applicable.
Less: Deduction u/s 57(iia) (in case of family pension only)
Less: Deduction u/s. 57(iv) [in case of interest received u/s. 56(2)(viii)]
B4
B5 Gross Total Income (B1+B2+B3+B4)
B5( )
PART C–DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to instructions for limits on Amount of Deductions as per Income-tax Act)
(schedules to be provided by e-filing)
C1
80C
C2
80CCC
C3
80CCD (1)
C4
80CCD(1B)
C5
80CCD(2)
C6
80D
(Details to be filled
in drop down to be
provided in e-filing
utility)
C7
80DD
(Details to be filled in
drop down to be
provided in e-filing
utility)
C8
80DDB
(Details to be filled
in drop down to be
provided in e-filing
utility)
C9
80E
C10
80EE
C11
80EEA
C12
80EEB
C13
80G
(Details to be filled in
drop down to be
provided in e-filing
utility)
C14
80GG
(Details to be filled
in drop down to be
provided in e-filing
utility)
C15
80GGC
C16
80TTA
C17
80TTB
C18
80U
C19
Total deductions (Add items C1 to C18)
C19
C20
Taxable Total Income (B5 - C19 )
C20
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15
D8
Total Interest u/s 234A
D8
D9
Total Interest u/s 234B
D9
D10 Total Interest u/s 234C
D10
D11 Fee u/s 234F
D11
D12 Total Tax, Fee and Interest (D7 + D8 + D9 + D10 + D11)
D12
D13 Total Advance Tax Paid
D13
D14 Total Self-Assessment Tax Paid
D14
D15
Total TDS Claimed (total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2)
D15
D16 Total TCS Collected (total of column 5 of Schedule-TCS)
D16
D17 Total Taxes Paid (D13 + D14 + D15 +D16)
D17
D18 Amount payable (D12 – D17, If D12 > D17)
D18
D19 Refund (D17 – D12, If D17 > D12)
D19
D20 Exempt income: For reporting purpose
(NOTE – If Agricultural income exceeds Rs.5,000/-, other ITR, as applicable, has to be filed)
(Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and section)
D20
BANK
ACCOUNT
D21 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl.
IFS Code of the Bank
Name of the Bank
Account Number
[tick account(s) for refund]
i
ii
SCHEDULE BP – DETAILS OF INCOME FROM BUSINESS OR PROFESSION
COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD
S.
No.
Name of Business
Business code
Description
(i)
E1
Gross Turnover or Gross Receipts
a
Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system or
prescribed electronic modes received before specified date
E1a
b
Any other mode
E1b
E2
Presumptive Income under section 44AD
a
6% of E1a or the amount claimed to have been earned, whichever is higher
E2a
b
8% of E1b or the amount claimed to have been earned, whichever is higher
E2b
c
Total (a + b)
E2c
NOTE—If Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit under section 44AB
& other ITR, as applicable, has to be filed
COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA
S.
No.
Name of Business
Business code
Description
(i)
E3
Gross Receipts
E3
E4
Presumptive Income under section 44ADA (50% of E3) or the amount claimed to have been earned,
whichever is higher
NOTE—If Income is less than 50% of Gross Receipts, it is mandatory to have a tax audit under 44AB & other ITR, as
applicable, has to be filed
E4
COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE
S.
No.
Name of Business
Business code
Description
(i)
E5
Gross Turnover or Gross Receipts relatable to presumptive income u/s. 44AE
E5
Registration
No. of goods
carriage
owned by
the assesse
Gross
Vehicle
Weight
of goods
carriage
(in MT)
Number of
months for
which goods
carriage was
owned
Presumptive Income
per month for the
good carriage
(Computed @ Rs.1000
per ton per month in
case Gross Vehicle
Weight of goods
carriage exceeds
12MT, or else @
Total
Presumptive
Income in
respect of the
Good Carriage
(3*4)
Income
claimed to
have been
actually
earned in
respect of
goods
carriage
Presumptive income u/s
44AE
Higher of (5) or (6)
16
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Rs.7500 per month)
(i)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(a)
(b)
Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles)
E6
Presumptive Income from Goods Carriage under section 44AE [total of column (7)]
NOTE—If the profits are lower than prescribed under S.44AE or the number of Vehicles owned at any time exceed 10 then
other ITR, as applicable, has to be filed
E6
E7
Salary and interest paid to the partners, if any
NOTE – This is to be filled up only by firms
E7
E8
Presumptive Income u/s 44AE (E6-E7)
E8
E9
Income chargeable under Business or Profession (E2c+E4+E8 )
E9
INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
Note – Please furnish the information below for each GSTIN No. separately
F1
GSTIN No(s).
F1
F2
Annual value of outward supplies as per the GST returns filed
F2
PARTICULARS OF CASH AND BANK TRANSACTIONS RELATING TO PRESUMPTIVE BUSINESS
Description
Cash
Bank (aggregate amount of all
the bank accounts)
G1
Opening Balance
G2
Receipts during the previous year
(drop down to be provided in e-filing utility)
G3
Payments / Withdrawals during the previous year
(drop down to be provided in e-filing utility)
G4
Closing Balance
NOTE ►Mandatory to fill for all cases where 44AD, 44ADA and 44AE is applicable or books of account not required to be maintained
SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS
BSR Code
Date of Deposit (DD/MM/YYYY)
Challan No.
Tax paid
Col (1)
Col (2)
Col (3)
Col (4)
R1
R2
R3
NOTE ►
Enter the totals of Advance tax and Self-Assessment tax in D13 & D14
Schedule TCS Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)]
Sl No
Tax Collection Account
Number of the Collector
Name of the
Collector
Details of amount paid as
mentioned in Form 26AS
Tax Collected
Amount out of (4) being claimed
(1)
Col (1)
Col (2)
Col (3)
Col (4)
Col (5)
i
ii
NOTE ► Please enter total of column (5) of Schedule-TCS in D16
SCHEDULE TDS1 DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY [As per Form 16 issued by
Employer(s)]
TAN
Name of the Employer
Income under Salary
Tax deducted
Col (1)
Col (2)
Col (3)
Col (4)
S1
S2
S3
NOTE ►
Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule TDS2 in D15
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17
VERIFICATION
I, ____________________________________________son/ daughter of __________________________________ solemnly declare that to
the best of my knowledge and belief, the information given in the return is correct and complete and is in accordance with the provisions of
the Income-tax Act, 1961. I further declare that I am making returns in my capacity as ___________ (drop down to be provided in e-filing utility)
and I am also competent to make this return and verify it. I am holding permanent account number . (Please see instruction)
Place:
Date :
Signature here
FOR OFFICE USE ONLY
If the return has been prepared by a Tax Return Preparer (TRP) give further details as below:
TRP PIN (10 Digit)
Name of TRP
Counter Signature of TRP
Amount to be paid to TRP
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
SCHEDULE TDS2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN SALARY [As per
Form 16 A issued or Form 16C furnished by Deductor(s)]
Sl.
No.
TAN of the
Deductor/ PAN
of Tenant
Unclaimed TDS brought
forward (b/f)
TDS of the current
Fin. Year
TDS credit being claimed this Year
(only if corresponding receipt is being
offered for tax this year)
Corresponding receipt
offered
TDS credit
being carried
forward
Fin. Year in which
deducted
TDS b/f
TDS Deducted
TDS Claimed
Gross
Amount
Head of
Income
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
i
ii
NOTE ►Enter the total of column 6 of Schedule TDS2 and column 4 of Schedule-TDS1 in D15
STAMP RECEIPT NO.
HERE
SEAL, DATE AND SIGNATURE OF RECEIVING OFFICIAL
