उत्पन्नावर आधारित इतर आयटीआर -1 योजना
आयटीआर 1 म्हणजे काय?
निव्वळ एकूण उत्पन्न २,500०००० पेक्षा जास्त असलेल्या कोणत्याही व्यक्तीने आयकर विवरणपत्र म्हणजे आयटीआर भरावे लागते
कोणत्याही आर्थिक वर्षात.
आयटीआर १ एफिलिंगसाठी एकूण एकूण उत्पन्नाचा विचार केला पाहिजे आणि एकूण उत्पन्न नव्हे.
आयकर कायद्याच्या सहाव्या अधिनियमान्वये काही पात्र वजावटी आहेत जसे की कपात यू / एस C० सी, D० डी, E० ई, G० जी इ. निव्वळ उत्पन्न किंवा एकूण उत्पन्नावर येण्यासाठी एकूण निव्वळ उत्पन्नामधून कमी केली जाते.
वर्षभरात एकूण उत्पन्न २.. लाखांपेक्षा कमी असले तरी आयकर भरणे अनिवार्य आहे जर ते आयकरच्या सहाव्या अध्यायातील वजावटीनंतर असेल.
اور
उदाहरणार्थ, जर एखाद्या व्यक्तीचे एकूण उत्पन्न .3,50०,००० रुपये असेल आणि अध्याय व्हीआयए अंतर्गत पात्र वजावटी रू. 100000, व्यक्तीची निव्वळ उत्पन्न फक्त 250000 रुपये असेल. त्याला अद्याप आयकर विवरण भरणे आवश्यक आहे कारण त्याचे एकूण उत्पन्न २,500०००० पेक्षा जास्त आहे.
Introduction to ITR-1 -What is ITR-1 ?
Under Indian Income Tax laws, there are at present seven (7) ITRs prescribed for E-filing. The Income Tax Return filing is completely online and only E-filing of ITR is accepted now. There is no manual filing of ITR anymore.Click on the given chat button in the bottom right corner to fill out ITR 1 (Income Tax Return form) without any hassle.
Efile ITR1 Income Tax Return For AY 2024-25
The Seven ITR prescribed for E-filing are based on Income Source and total income. The basic ITR is ITR-1 which is also known as Sahaj due to its simplicity.
It is only 3 page ITR which is applicable for Resident Individuals (not being not-ordinarily residents) having total income upto Rs.50 lakhs only. The Income Source should be Salaries, one house property and other sources and also agriculture income upto Rs.5000 only. It is also not for any Individual who is a director in a company or is a shareholder of unlisted companies or where TDS has been deducted u/s 194N or if income tax is deferred under ESOP.
कोण आयटीआर 1 दाखल करू शकतो
पात्रता
आर्थिक वर्षात खालील स्त्रोतांकडून lakhs० लाख रुपयांपेक्षा कमी उत्पन्न असणार्‍या व्यक्तींनी आयटीआर -१ (सहज) फॉर्म भरावा:
पगार / निवृत्तीवेतन
एक घर मालमत्ता
(ज्या घरात त्या प्रकरणांचा समावेश नाही
मालमत्तेचे नुकसान पुढे आणले आहे
मागील वर्षे):
इतर स्त्रोत
(परंतु जिंकून मिळवलेल्या उत्पन्नाचा समावेश नाही
लॉटरी किंवा रेस घोडे)
रु. 5000 / - फक्त
कोण आयटीआर 1 दाखल करू शकत नाही
- निर्दोषपणा
खालील प्रकरणांमध्ये आयटीआर -1 फॉर्म दाखल केला जाऊ शकत नाही:
जर उत्पन्न रू. 50 लाख
जर कृषी उत्पन्न रु. 5,000
जर भांडवली नफा असेल तर
व्यवसाय किंवा व्यवसायातून उत्पन्न असल्यास
एकापेक्षा अधिक घरांच्या मालमत्तेतून उत्पन्न असल्यास
एखादी व्यक्ती कंपनीचा संचालक असेल तर
असूचीबद्ध इक्विटी शेअर्समध्ये कोणतीही गुंतवणूक असल्यास
जर एखाद्या व्यक्तीची मालमत्ता मालकीच्या मालकीची असेल किंवा तिची भारताबाहेरील आर्थिक आवड असेल किंवा भारताबाहेर स्थित खात्यावर सही असेल तर
एखादी व्यक्ती एनआरआय असल्यास किंवा सामान्यपणे रहिवासी नसल्यास
आयटीआर -1 भरण्यासाठी आवश्यक कागदपत्रे
वेतन स्लिप / पगार प्रमाणपत्र / फॉर्म -16
एफडीआर व्याज / पोस्ट ऑफिस व्याज यासारख्या अन्य स्रोतांकडून झालेल्या उत्पन्नाचा पुरावा
फॉर्म १A ए - इतर स्रोतांकडून मिळणार्‍या उत्पन्नावर टीडीएस कपात केल्यास
एलआयसी, पीपीएफ, पीएफ, ईएलएसएस, ट्यूशन फी इ. सारख्या कर-बचतीच्या गुंतवणूकीचे पुरावे.
कलम D० डी ते U० यू अंतर्गत वजावटी असल्यास असल्यास
बँक / इतर कोणत्याही संस्थेचे गृह कर्ज विवरण
आधार क्रमांक
पॅन क्रमांक
आयटीआर -1 ऑनलाइन भरण्याचे प्रकार
आयटीआर - 1 आयकर विभाग ऑनलाइन पोर्टलवर थेट आयटीआर -1 ऑनलाईन फॉर्म भरून आणि पोर्टलवर तो अपलोड करून ऑनलाईन दाखल केला जाऊ शकतो.
اور
पोर्टलवर एक्सएमएल फाइल अपलोड करून देखील ते दाखल केले जाऊ शकते.
एक्सएमएल फाइल अपलोड केल्यानंतर तीच ई-सत्यापित करणे आवश्यक आहे. सत्यापन मोड एकतर इलेक्ट्रॉनिक किंवा सीपीसी, बेंगलुरूला पोस्टद्वारे पाठविण्याद्वारे असू शकतो.
اور
ऑनलाईन दाखल केलेल्या आयटीआर -1 पडताळणीच्या दोन पद्धती आहेत.
प्रथम ई-पडताळणीद्वारे आहे जे बँक खाते आणि डिमंत खाते ई-ओटीपीद्वारे आधार ओटीपीद्वारे असू शकते.
اور
आयटीआर ई-पडताळणी कशी करावी 1 येथे क्लिक करा
اور
इतर पद्धत आयटीआर -१ ऑनलाईन दाखल केल्यानंतर निर्माण झालेल्या कबुलीजबाबात शारीरिकरित्या स्वाक्षरी करीत आहे आणि ती भरल्यानंतर १२० दिवसांच्या आत सीपीसी-बेंगलुरूला पोस्टद्वारे पाठवते.
اور
80 वर्षांपेक्षा जास्त वयाच्या ज्येष्ठ नागरिकांना ऑनलाईन आयटीआर -1 दाखल करण्यापासून सूट देण्यात आली आहे. म्हणजेच ते संबंधित आयकर विभागात कागदाच्या पद्धतीने ते दाखल करू शकतात.
اور
इतरांसाठी ऑनलाईन भरणे अनिवार्य आहे.
Old Tax Regime vs. New Tax Regime
(Applicability from Asst. Yr. 2024-25) onwards
The E-filing for the Asstt. Yr.2024-25 is starting soon. Let us understand the Old tax regime and new tax regime and what is the procedure to adopt the same.
Old Tax Regime :
For the Asstt. Yr.2024-25N, the default tax regime is New Tax regime. i.e. you will have to adopt and choose Old tax regime if you want to be taxed as per that regime.
Under the Old tax regime, all the deductions such as standard deductions, deductions from house property, and deductions under chapter VIA of the Income Tax Act such as 80C, 80D, 80E, 80G, etc. will be available. However no such deductions will be there under New Tax regme except for few.
The Tax slab under the Old tax regime will be as under :
Income Range
Tax Rate
Upto Rs. 2.5 lacs | Nil |
Rs. 2.5 lacs to 5 lacs | 5% |
Rs. 5 Lacs to 10 Lacs | 20% |
Above 10 Lacs | 30% |
Plus there will be surcharges etc. as per the Act.
New Tax Regime
From Asstt. Yr. 2024-25, there is a complete change in Tax Regimes. All taxpayers will be under New Tax Regime by default. i.e. they will have to choose old regime if they want to opt that. Otherwise by default, they will be under new tax regime and will file the ITR under that regime only.
Also there are many changes in the New Tax regime as compared to A.Yr. 2023.24. Under the New tax regime, the tax slabs and rate of tax are different. However, there are no deductions available such as HRA, deductions from House property such as interest on loans, deductions under chapter VIA etc.
i.e. tax will have to be paid on total income without deductions.
From Asstt. Yr. 2024-25, the Tax slab under the New tax regime is as under :
Above Rs. 15 lacs | 30% |
Rs. 12 lacs to Rs. 15 lacs | 20% |
Rs. 9 lacs to Rs. 12 lacs | 15% |
Rs. 6 lacs to Rs. 9 lacs | 10% |
Rs. 3 lacs to Rs. 9 lacs | 5% |
Upto Rs.3 lacs | Nil |
Plus there will be surcharges etc. as per the Act.
Which is Better: Old or New Tax Regime?
The decision to choose the old tax regime or the new tax regime depends on whether you have investments under Chapter VIA and other deductions such as house property interest etc. The same is also based on the fact as how much is your total income.
The calculations have to be done under both regimes and then it can be decided as to which scheme is better.
You can connect to our tax experts to help make this decision.
Which Regime is suitable for you?
For Salaried & other Income taxpayers, the option to choose old tax regime is available at the time of
filing of ITR and in the ITR form only the option can be exercised. The option can be changed year to year i.e. it can be switched from old to new and vice versa every year depending on the benefits.
However, in the case of taxpayers having a business income, the option has to be exercised before filing ITR through the separate filing of Form 10IE. The option once exercised can be changed once only. Also the option has to be exercised before the due date of filing of ITR otherwise the same will not be valid.
What is Form 10IE ?
-
Is it mandatory to file form 10IE for salaried employees?
No. Form 10IE for Salaried Employees is not required to be filed. There is an option in ITR-1 to select
old tax regime
2. Is Form 10IE to be filed every year?
No. Form 10IE is to be filed for taxpayers having business income only and that too once when they choose to opt old tax regime from A.Yr. 2024.25 and then the option can be continued unless the same has to be withdrawn once only.
One important thing to note here is that the filing of Form 10IE should be done before the due date of filing
of Income tax return i.e. 31st July in case of non-audited cases and 31st Oct. in case of audited cases.
If the option is exercised after the original due date of filing of ITR, the same will not be granted and the tax will be levied under the new tax regime only.
Income Tax Return Form 1
Here we will discuss the details required to be filled in ITR-1 form.
PART-A - GENERAL INFORMATION
Part A of the ITR-1 contains some general information such as Name, PAN, Date of birth, Mobile No. , Email ID, Aadhar No., type of filing, nature of Employment, whether the filing id original or revised, whether the filing is u/s 139 i.e. on time or belated etc.
Also it asks whether you are opting for New Tax Regime u/s 115BAC. ITR 1 Nature of Employment is the most important here.
PART B - GROSS TOTAL INCOME
Part B consists of Income details in respect of Salaries, one house property and income from other sources. Only basic informations are required to be entered and no detailed information is needed.It does not ask for Employer details, details of House Property addresses etc.
Simply the Income details are to be added.
PART C - DEDUCTIONS AND TAXABLE TOTAL INCOME
Part C consists of all the deductions claimed from the Gross Total Income. Here also the amount of deductions such as 80C, 80D, 80G etc. has to be filled and no further details are asked.
Here Exempt Income (if any) has to be filled also.
PART D -COMPUTATION OF TAX PAYABLE
Here, the total tax payable and the Rebates and relief under 87A and 89 are to be filled. It also contains columns for Interest u/s 234A, B & C and also late fee payable u/s 234E. The total taxes paid coloumn is pre-filled and the net tax payable/refund is auto calculated.
PART - E OTHER INFORMATION
Under PART E, the details of all the bank accounts maintained by the taxpayer has to be provided (excluding the dormant accounts). Out of the all bank accounts, one bank account has to be nominated for Refund (if any).
SCHEDULE IT - DETAILS OF ADVANCE AND SELF ASSESSMENT TAX
In this Schedule the details of Tax challan paid by way of Advance Tax and Self Assessment Tax has to be filled up.
SCHEDULE TDS - DETAILS OF TDS/TCS AS PER FORM 26AS
Here, the complete details of TDS/TCS as per Form 26AS/27D has to be filled up.
VERIFICATION
The last part is verification which has to be done either through digital signature or other modes such as Aadhaar OTP etc. If no such modes are available, then the filed ITR has to be physically signed and send to CPC-Bangluru within 30 days of e-filing.
पगाराबद्दल अधिक जाणून घ्या
Steps to File Nil ITR without Form 16
Filing a Nil Income Tax Return (ITR) without Form 16 is a simple process. Here are the steps:
Visit the Income Tax e-Filing Portal: Go to the official Income Tax Department's e-filing portal (https://www.incometax.gov.in/).
Login or Register: If you're a registered user, log in with your credentials. If not, you'll need to register and create an account.
Choose the Appropriate ITR Form: Select the relevant salaried employee ITR form for your income source. In most cases, individuals with only salary income can use ITR1 (Sahaj).
Fill in Personal Information: Enter your personal details such as name, PAN (Permanent Account Number), date of birth, and contact information.
Declare Nil Income: In the income details section, declare your income as zero or nil for the assessment year you're filing for. Ensure that you accurately report all income sources, including any exempt income if applicable.
Claim Deductions (if any): If you have eligible deductions under Section 80C, 80D, or other sections, you can claim them even if your income is nil.
Verify the Information: Carefully review all the information you've entered to ensure its accuracy.
Submit Your ITR: After confirming that you have no tax liability, submit your Nil ITR.
Choose Verification Method: Select your preferred method of verification. You can use Aadhaar OTP, net banking, or send a physical copy of the ITR-V to the Centralized Processing Center (CPC) in Bangalore for manual verification.
Acknowledgment Receipt: After successful submission, you'll receive an acknowledgment receipt (ITR-V). If you opted for physical verification, print and sign this receipt.
Complete Verification (if applicable): If you choose physical verification, sign the printed ITR-V and send it to the CPC within 120 days of e-filing. The address is mentioned on the ITR-V.
Confirmation: Once your ITR is successfully verified, you will receive an acknowledgment from the Income Tax Department. Your Nil ITR is now filed.
Filing a Nil ITR is essential even if you have no taxable income, as it helps maintain compliance with tax regulations and can be useful for various financial transactions and proof of income in the future.
Frequently asked questions
Which ITR is best for me?
Determining the best ITR (Income Tax Return) form for you depends on your specific financial situation. Here are some general guidelines:
ITR 1 (Sahaj): If you have income from salary, one house property, and other sources like interest income or agricultural income (up to Rs. 5,000), ITR1 is suitable for you.
ITR 2: If you have income from multiple sources, own multiple properties, or have capital gains, ITR 2 may be more appropriate. It's a comprehensive form for individuals and HUFs with more complex financial situations.
ITR 3: If you are a business owner, partner in a firm, or have income from a profession, ITR 3 is designed for you. It covers income from business or profession and other sources.
ITR 4 (Sugam): Small business owners, professionals, or freelancers with presumptive income can use ITR 4. It simplifies the taxation process for those eligible.
ITR 5: Partnerships and LLPs (Limited Liability Partnerships) should use ITR 5 to report their income and financial details.
ITR 6: Companies that are not claiming exemptions under Section 11 should file ITR 6.
ITR 7: This form is for entities such as trusts, political parties, and educational institutions that need to file income tax returns.
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Who will file my IT return?
Your ITR is filed by Tax Experts who have more than 20 years of experience!
What is Form 16?
Every Salaried Employee whose total income after all eligible deductions under income tax act exceeds the maximum amount not chargeable to tax is required to get their tax deducted from their employers as per their eligible tax slabs.
Thus the employer has to deduct tax at source from income of every employee whose total income is chargeable to tax and has to deposit the TDS so deducted into the Govt. Account.
Every Employer has to file TDS return of salary at the end of the Financial year and has to provide the Form 16 to every employee whose TDS has been deducted at Source.
What is ITR 1?
ITR 1, or Income Tax Return 1, is a tax return form in India used by individual taxpayers to report their income, including salary, and file their income tax returns with the Income Tax Department. It is commonly known as the Sahaj form and is applicable to salaried individuals with income up to a certain threshold.
How to Fill ITR Online?
To fill ITR online, follow these steps:
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Visit the official Income Tax Department website.
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Register or log in to your account.
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Select the appropriate ITR form (e.g., ITR 1).
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Fill in your income details, deductions, and other required information.
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Verify the data and submit your return.
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Generate and save the acknowledgment for future reference.
Still confused about how to file ITR 1 online? If you have not understood clearly about filing ITR 1 online then you can chat by clicking on the button in the bottom right.
How to Understand the Nature of Employment in ITR?
Understanding the nature of employment in ITR involves categorizing your source of income correctly. For salaried employees, this typically falls under the "Salary" head. Ensure you accurately report details about your employer, income earned, allowances, and deductions while filling out the ITR form.
Is Form 10IE Mandatory for Salaried Employees?
No, Form 10IE is not mandatory for all salaried employees but itr 1 for salaried employees is must. Form 10IE is used to choose old tax regime [from A.Yr.2024-25] but the same is mandatory for business income taxpayers only. For salaried, there is an option to switch the new and old tax regimes in ITR-1 itself and there is no need of filing Form 10IE seperately.