Instructions for Filling Out Income Tax Return Form Saral-Ii Itr-1

Instructions for filling out Income Tax Return FORM SARAL-II ITR-1 These instructions are guidelines for filling the particulars in this Return Form. In case of any doubt, please refer to relevant provisions of the Income-tax Act, 1961 and the Income-tax Rules, 1962. Assessment Year for which this Return Form is applicable This Return Form is applicable for assessment year 2010-2011 only, i.e., it relates to income earned in Financial Year 2009-10. Who can use this Return Form This Return Form is to be used by an individual whose total income for the assessment year 2010-11 includes:(a) Income from Salary/ Pension; or (b) Income from One House Property (excluding cases where loss is brought forward from previous years); or (c) Income from Other Sources (Excluding Winning from Lottery and Income from Race Horses). Further, in a case where the income of another person like spouse, minor child, etc. is to be clubbed with the income of the assessee, this Return Form can be used only if the income being clubbed falls into the above income categories. Who cannot use this Return Form This Return Form should not be used by an individual whose total income for the assessment year 2010-11 includes,(a) Income from more than one house property; or (b) Income from Winnings from lottery or income from Race horses; or (c) Income under the head “Capital Gains”, which are not exempt from tax, e.g., short-term capital gains or long-term capital gains from sale of house, plot, etc.; or (d) Income from agriculture in excess of Rs. 5,000; or (e) Income from Business or Profession. Annexure-less Return Form No document (including TDS certificate) should be attached to this Return Form. All such documents enclosed with this Return Form will be detached and returned to the person filing the return. Manner of filing this Return Form This Return Form can be filed with the Income Tax Department in any of the following ways, (i) by furnishing the return in a paper form; (ii) by furnishing the