ITR-1 (SAHAJ) – Applicable for Individual FOR AY 2022-23 – Semantic Taxgen Pvt Ltd
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ITR-1 (SAHAJ) – Applicable for Individual FOR AY 2022-23

May 17, 2022
Comments Off on ITR-1 (SAHAJ) – Applicable for Individual FOR AY 2022-23

This return is applicable to a resident (other than not ordinarily resident) persons with total income up to ₹ 50 Lakh from any of the following sources.

  1. INCOME FROM SALARY
  2. INCOME FROM HOUSE PROPERTY
  3. AGRICULTURE INCOME – UPTO ₹5,000
  4. OTHER SOURCES – (INTEREST, FAMILY PENSION, DIVIDEND ETC.)

Note: ITR-1 not filed by a person who:

(a) An individual who is director in a company

(b) Has held any unlisted equity shares during the previous year at any time.

(c) Any asset (including a financial interest in any entity) ofOutside India

(d) Has the right to sign any account located outside India

(e) Income from any source outside from India.

(f) Is a person in whose case tax section deducted under194N

(g) Is a person in whose case tax has been paid or deductedDeferredon ESOP

(h) Which has caused any damage or loss to be carried forward under any head of income.

Disclaimer : The information contained in this article is intended solely for the dissemination of information and does not aim at solicitation of work. Though meticulous care has been taken but the author assumes no liability in respect of any loss/ damage incurred while acting on the information provided in this article. The author can be reached at sanjeev@semantictaxgen.in and can be called at +91-8126700005.

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