This user manual covers the process for filing ITR-1 through online mode. This service enables individual taxpayers to file ITR-1 either online through the e-Filing portal, or by accessing the offline utility. The pre-filling and filing of ITR-1 service is available to registered users on the e-Filing portal. However, you need to keep these documents for situations where they need to be produced before tax authorities such as assessment, inquiry, etc. However, ITRs are annexure-less forms, so you are not required to attach any document (like proof of investment, TDS certificates) along with your return (whether filed manually or electronically).
You would need Form 16, house rent receipt (if applicable), investment payment premium receipts (if applicable). What Documents Do You Need To File ITR-1? (e) Income to be apportioned in accordance with provisions of section 5A (3) Income taxable at special rates under section 115BBDA or section 115BBE (2) Activity of owning and maintaining race horses (d) Income under the head other sources which is of following nature:. (c) Income from more than one house property (a) Profits and gains from business and professions What Are The Types Of Income That Are Not Part Of ITR 1 Form?įollowing are the types of income that shall not form part of ITR 1 form:. Is not covered under the eligibility conditions for ITR-1.Owns and has income from more than one house property.Has deferred income tax on ESOP received from employer being an eligible start-up.Has tax deduction under section 194N of Income Tax Act.Has taxable capital gains (short term and long term).Has income from lottery, racehorses, legal gambling etc.Has agricultural income exceeding Rs 5000.Is a Resident Not Ordinarily Resident (RNOR), and Non-Resident Indian (NRI).ITR-1 cannot be filed by any individual who: Income of Spouse (other than those covered under Portuguese Civil Code) or Minor is clubbed (only if the source of income is within the specified limits as mentioned above).Interest received on Enhanced Compensation.
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