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.
¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 11
INDIAN INCOME TAX RETURN Assessment Year
[For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh, having
FORM
ITR-1 Income from Salaries, one house property (single ownership), interest income, Family pension income etc. and
agricultural income upto Rs.5 thousand]
SAHAJ [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 2 020 - 2 1
seventh proviso to section 139(1) of the Income Tax Act]
(Refer instructions for eligibility)
PART A GENERAL INFORMATION
Name Date of Birth Aadhaar Number (12 digit)/Aadhaar Enrolment Id (28 digit) (If eligible for
PAN 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) 139(1)-On or before due date, 139(4)-Belated, 139(5)-Revised, 119(2)(b)- after
[Please see instruction] condonation of delay.
Or Filed in response to notice 139(9), 142(1), 148
u/s
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
i Gross Salary (ia + ib + ic) i
S a Salary as per section 17(1) ia
A
L
b Value of perquisites as per section 17(2) ib
A c Profit in lieu of salary as per section 17(3) ic
R (Add multiple rows for Gross Salary in case of more than one employer)
Y ii 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)
/ iii iii
(Ensure that it is included in Total Gross Salary in (ii) above)
P iv Net Salary (ii iii) iv
E v Deductions u/s 16 (va + vb + vc) v
N a Standard deduction u/s 16(ia) va
S b Entertainment allowance u/s 16(ii) vb
I
O c Professional tax u/s 16(iii) vc
N vi Income chargeable under the head `Salaries' (iv v) B1
Enter tenant details here If Let out,
Tick applicable option Self Occupied Let Out Deemed Let Out, Address of property;
B2 Name and PAN, or Aadhaar of tenant
Town/City; State; PIN Code/ ZIP Code
(if available)
i Gross rent received/ receivable/ letable value i
ii The amount of rent which cannot be realized ii
HOUSE PROPERTY
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
viii Total(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 80DD 80DDB 80E 80EE
(Details are to be filled (Details are to be (Details are to be filled
in the drop down to be filled in the drop in the drop down to be
provided in e-filing down to be provided in e-filing
utility) provided in e-filing utility)
utility)
80EEA 80EEB 80G 80GG 80GGA 80GGC 80TTA 80TTB 80U
(Details are to (Details are to (Details are to be (Details are to
be filled in the be filled in the filled in the drop be filled in the
drop down to drop down to be down to be drop down to be
be provided in provided in e- provided in e- provided in e-
e-filing utility) filing utility) filing utility) filing utility)
Total deductions Total Income
C1 C2
(B4-C1)
Exempt Income: For reporting purpose Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and
(NOTE If agricultural income exceeds Rs.5000/-, other ITR, as applicable, has to be filed) section
PART D COMPUTATION OF TAX PAYABLE
D1 Tax payable on total D2 Rebate u/s 87A D3 Tax after Rebate
income
D4 Health and education D5 Total Tax and Cess D6 Relief u/s 89
Cess @ 4% on D3
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 D14 Refund
(D11-D12) (if D11>D12) (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 Name of the Deductor/ Gross payment/ receipt which is subject Year of tax deduction/ Tax Deducted/ TDS/TCS credit out of
deductor/Collector or Collector/Tenant to tax deduction /collection collection collected (5) claimed this Year
Col (1) Col (2) Col (3) Col (4) Col (5) Col (6)
T1
T2
VERIFICATION
Stamp Receipt No., Seal, I, son/ daughter of solemnly declare that to the best of my knowledge and belief, the information
Date & Sign of Receiving 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
Official 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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INDIAN INCOME TAX RETURN Assessment Year
FORM [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
ITR-4 which is computed under sections 44AD, 44ADA or 44AE or Interest Income, Family pension etc.
SUGAM 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']
2020 - 2 1
(Please refer instructions for eligibility)
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/ (A17) Mobile No. 2 (A18) Email Address-1 (self)
Mobile No.1
Email Address -2
(A19) Do you have a valid Indian Yes/ No (dropdown to be If Yes, provide the passport Number
Passport provided)
(A20) Filed u/s (Tick) 139(1)-On or before due date, 139(4)-After due date, 139(5)-Revised Return,
[Please see instruction]- 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
Amount (Rs) (If Yes)
during the previous year? (Yes/No)
Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign
Amount (Rs) (If Yes)
country for yourself or for any other person
Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of
Amount (Rs) (If Yes)
electricity during the previous year? (Yes/No)
(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)
Aadhaar Number
Percentage of / Enrolment Id Rate of Interest on Remuneration
S. No. Name and Address PAN
share (if eligible for Capital paid/ payable
Aadhaar)
(i)
PART B GROSS TOTAL INCOME Whole- Rupee(`) only
B1 Details of Employer: TAN of Employer (mandatory if tax is deducted), Name of employer, Enter Employer details here
Nature of Employer, Address of Employer, Town/City, State, PIN/ ZIP Code (If TAN is
provided name and address will be pre-filed)
i Gross Salary i
14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II--SEC. 3(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)
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) ii
(Ensure that it is included in Total Gross Salary in (ii) above )
SALARY / PENSION
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) B1
(NOTE- Fill "Sch TDS1" if applicable )
B2 Tick applicable option Self Occupied Let Out Deemed Let Out Enter Tenant details here If Let out,
Address of property; Town/City; State; PIN Code/ ZIP Code Name and PAN or Aadhaar of Tenant, if
available
i Gross rent received/ receivable/ letable value i
ii The amount of rent which cannot be realized ii
HOUSE PROPERTY
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
viii Total (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) B2 ( )
(If loss, put the figure in negative)
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 CDEDUCTIONS 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 C8 80DDB C9 80E
(Details to be filled in (Details to be filled
drop down to be in drop down to be
provided in e-filing provided in e-filing
utility) utility)
C10 80EE C11 80EEA C12 80EEB
C13 80G C14 80GG C15 80GGC
(Details to be filled in (Details to be filled
drop down to be in drop down to be
provided in e-filing provided in e-filing
utility) utility)
C16 80TTA C17 80TTB C18 80U
C19 Total deductions (Add items C1 to C18) C19
C20 Taxable Total Income (B5 - C19 ) C20
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
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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 D20
(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)
D21 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
ACCOUNT
Sl. IFS Code of the Bank Name of the Bank Account Number [tick account(s) for refund]
BANK
i
ii
SCHEDULE BP DETAILS OF INCOME FROM BUSINESS OR PROFESSION
COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD
S. Name of Business Business code Description
No.
(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 E1a
prescribed electronic modes received before specified date
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. Name of Business Business code Description
No.
(i)
E3 Gross Receipts E3
E4 Presumptive Income under section 44ADA (50% of E3) or the amount claimed to have been earned, E4
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
COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE
S. Name of Business Business code Description
No.
(i)
E5 Gross Turnover or Gross Receipts relatable to presumptive income u/s. 44AE E5
Registration Gross Number of Presumptive Income Total Income Presumptive income u/s
No. of goods Vehicle months for per month for the Presumptive claimed to 44AE
carriage Weight which goods good carriage Income in have been Higher of (5) or (6)
owned by of goods carriage was (Computed @ Rs.1000 respect of the actually
the assesse carriage owned per ton per month in Good Carriage earned in
(in MT) case Gross Vehicle (3*4) respect of
Weight of goods goods
carriage exceeds carriage
12MT, or else @
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)] E6
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
E7 Salary and interest paid to the partners, if any E7
NOTE This is to be filled up only by firms
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 Name of the Details of amount paid as Tax Collected Amount out of (4) being claimed
Number of the Collector Collector mentioned in Form 26AS
(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
¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 17
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. TAN of the Unclaimed TDS brought TDS of the current TDS credit being claimed this Year Corresponding receipt TDS credit
No. Deductor/ PAN forward (b/f) Fin. Year (only if corresponding receipt is being offered being carried
of Tenant offered for tax this year) forward
Fin. Year in which TDS b/f TDS Deducted TDS Claimed Gross Head of
deducted Amount 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
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:
Signature here
Date :
FOR OFFICE USE ONLY
STAMP RECEIPT NO. SEAL, DATE AND SIGNATURE OF RECEIVING OFFICIAL
HERE
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.
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