© General Instructions These instructions are guidelines for filling the particulars in this Return Form. In case of any doubt, please refer to relevant provisions ofthe Income- tax Ac, 196] andthe Income-tax Rules, 1962. 1. Assessment Year for which this Return Form is applicable This Return Form is applicable for assessment year 2014-2015 only, ie, it relates to income earned in Financial Year 2013-14. 2. Who can use this Return Form This Return Form is to be used by an individual whose total income for the ‘assessment year 2014-15 includes: (a) Income from Salary/ Pension; or {b) Income from One House Property (excluding cases where loss is brought forward from previous years); or () Income from Other Sources (excluding Winning from Lottery and Income from Race Horses) NOTE — 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, 3. Who cannot use this Return Form This Return Form should not be used by an individual whose total income for ‘the assessment year 2014-15 includes:~ (a) Income from more than one house property; or (b) Income from Winnings from lottery or income from Race horses; or () Income under the head “Capital Gains” eg., short-term capital gains or long-term capital gains fromsale of house, plot, sharesetc.; or (4) Income from agriculture/exempt income in excess of % 5,000; or (¢) Income from Business or Profession; or (A) Loss underthe head ‘Income from other sources’; or (g) Person claiming relief under section 90 and/or91 ; or (h) Any resident having any asset (including financial interes in any entity) located outside India or signing authority in any account located outside India. 4. 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 cond returned tothe person filing the return. 5. Manner of filing this Return Form This Return Form can be filed with the Income-tox Department in any of the following ways, - (i). byfurnishing the return in a paper form: (ii) by furnishing the return electronically under digital signature; (iii) by transmitting the data in the return electronically and thereafter submitting the verification of the return in Return Form ITR-V; (iv) by furnishing « Bor-coded return. Where the Return Form is furnished in the manner mentioned at 5(ii), the ‘ossessee should print out two copies of Form ITR-V. NOTE One copy of ITR-V, duly signed by the assessee, has to be sent by post to - Post Bag No. 1, Electronic City Office, Bengaluru-560100, Karnataka. The other copy may be retained by the ossessee for his record. 6.Filling out the acknowledgment Only one copy of this Return Form is required to be filed. Where the Return Form is furnished in the manner mentioned ot 5{i) or at (iv), the ‘acknowledgment slip attached with this Return Form should be duly filled. 7. Obligation tofile return Every individual whose total income before allowing deductions under Chapter VI-A of the Income-tox Act, exceeds the maximum amount which is Instructions for SAHAJ Income Tax Return AY2014-15 not chargeable to income taxis obligated to furnish hs return of income The deductions under Chapter I-A are mentioned in Prt C of this Return Form. {Incase of any doubt please refer to relevant provisions of the Act. The maximum amount not chargeable to income tax in case of different categories ofindvidualsisasfollows fn Com co a lin eel yen = 2010 “ tno ig atin vt ha ot {ayes rowan te dengue 21314 € 2H indies anna wir sole gg {Greens tey on die bho 2031 @ Item by Item Instructions en toca AI-A3_—Fillyour Firstname, Middle name, Lastname in Al, A2, 13 0s per details entered in PAN Card ‘Ad Fillyour Permanent Account Number. Moke sure that you {ill your PAN carefull. NOTE (1) Ensure that you enter PAN on the tp of every page (2) In your PAN, first five and last one digit are alphabets and the remaining four digits are numerals AS Fill your Gender, Male or Female AG Fill your Dote of birth os per PAN Dotabase Details NOTE Always fil your Date of Birth in DD/MM/YYYY Format as given inthe form AT Fillin the Ward/Circe Example: Word 15(1), Circle 14(I), You can also fil the ful Asessing Officers Code, if known, Fillin the Communication Address NOTE 18: Door No,/Flat No, AIO: Area/Locoliy ond Al4: PIN Code are mandatory Ifyou have changed your addres please indicate the same, so thot no communication trom the department goes undelivered Fillin your Email Address Thisis important for foster communication from / with the department Fillin your own Mobile number inthe fist 10 digits. Fill in STD code in the nex first 5 digits and then fill he residential ‘office phone number in the next 8 digits. This is important for faster communication from/with the department. AB-AL4 Als Ale AIT Fillinthe Mobile number of RP or your representative who has prepared the return on your behalf. Tisis important {or foster communication from/with the department 18 Shade the appropriate cre * Correct and Incorcect Fillng methods for the circdes are shown below {CORRECT FILLING INCORRECT FLING @B0G e 2 * You need ta fil or shade only one circle cor Coret 4 DD se correc {2 “ yoobelngts + @ Soman A yo balogte » @avement AI9 Shade the oppropriate cir. Sn Tot Tox Payobe(D12}< Tea Tot Tox Paobe(012}> Tea Tot! Tox Pyabe{D12)~ Tt Papi Tavs (016) 3 ‘Shade the appropriate cre. For non-residents certain deductions are not avilable (For more details refer Income-tax Ad, 1961) A200Page 2, Sahaj Instructions, 14-15 (c} Deduction in esac of contribution made by your employer to your acount under o pension stheme notified by Central Governmen. Vola onorblre hed doe ues scan 13901) 1 For Employees-crrount pod or 1% of solar, wichver i ss Volo th de oe under secon T3914) 2 feted rome nate oS) 3 6 Investments made under notified equity savings investment Invepot rae ude etn 120) 4 scheme — Note Maximum deduction & 25000). Incespos rae ude sian 148 5 Deduction in respec of Medical Insuronce Premium ond conti Incespos rae ud sian 13919) 5 & edo n espe of Heda src Premium ond cont ions to CGHS Upper limit fr 800 Deduction thot con be claimed 1. Self, Spouse, Dependent Chilren{aggregte)- ©15,000/- 2 Porents- €15,000/- 3. Senior Citizen- &20,000/- Insp rate vd sean IBN 53 7 'A22___Exercise the option by shading the circle if you are governed by Portuguese Civil Code and impacted by Section 5A ofIncome-tox A, 1961. You should enter only your share of income in he column 82 (ouse property) ond 63 (other sours). Thebalonce 7 Deduction in respect of maintenance induding medial share of income under these heads shouldbe entered inthe Treatment of dependent who sa person with disability retun of income of your spouse Tre ir Paducton ener 000) ‘A203 youare governed by Portuguese Civil Code and impacted by Section 5A of Income: tax Act, 1961 provide PAN of the Spouse 2. Severe Disability — €1,00,000- ‘A24 Provide the receipt numberof Original return and date of fling ¢B Deduction in respect of medical reatment, ee. Upper lini for of Original Return, 11's mandatory for you to provide his detail 80008 Deduction that can be cloimed in cas of revised defective return, else the return will not be 1. General-Acual or & 40,000) whichever is less excepted by Income:ox Department 2. Senior Ciizen-Aduol or © 60,000/- whichever i ss ‘A25 the eturis being fled in response to notice by the 9 —__Deducion in respec of interest on loan token or higher education Income-tax Department under section 139(2)1421)148 153A) 153C provide the dae of such notice C10 Deduction in respect of interest on loan taken for residential house property BI Filth dts of slr! pension os given in TS eificae CA Deduction in espa of donations To ran Funds, arable fom 16) issued " the robes hoe it re none ia institutions, etc. Compute as per Work Sheet-4 not been computed correc in Form No. 16, plasemake the yp coved computation ond il thesonein stem, Frey c Deduction in respec of rents paid Noximum Deduction ©24,000/- case thee was more thon one employer during the year, please C13._—_Deducton in respect of certain donations fr sient furnish in his ite the details in respec of otal solries from research or rural development various employers. C14 Deduction in respect of conrbutions given by any person io NOTE If Form 16s not issued, compute os per Work Sheet-1 politcl parties ven in this instructions 15 Deduction in respect of ryolyon Ptents— Note Adel or B2 Compute as per Work Sheet-2 given in tis instructions 3,0,000/- whichever isles NOTE floss markthe negative sgn within the rakes tet ey Aso spy by shading he circ os whether the house property is‘Self Occupied or ‘Let Ou. Deduction in respect of royalty income et. of euthor of certain books other than text books — Note — Actual or = 3,00,000/- whichever is less. 83 Compute os per Work Sheet-3 given inthis instructions €C17-—__Deducton in respec of interest on deposits in savings acount — NOTE Enter only if you have Income, If loss, pleose use ITR 2. Note Moximum deduction = 10,000). B4 Add ltems B, B2, BB. oss, mark the negative sign within the] Deduction in case ofa person with discbility Upper Limit for brakes ate, However, ths las connot be carried forward fo @0U Deduction 1. General — = 50,000: next year using this form. Use ITR-2 for carry forward of Losses, 2. Severe Disobility — %1,00,000/- C1 Somecfthe major items for deducion under this secon are C19. Add Cl 10 C18 ‘amount poid or deposited towards Iie insurance, contribution to €2Q._———_Subtrac C19 from BA and enter the corresponding amount in (20 Provident Fund setup by the Government, recognised Provident NOTE To carr forward loss in C2Duse ITR2 Fund, contribution by the assessee to an approved DI ‘Compute as per tax computation table given in page 3 on superannuotion fund, subscription to National Savings Toxable Total Income(C20) Certificates, tuition fees, payment/ repayment for purposes of p2 Deduction from income-tax to a resident individual, whose total purchase or consrution af residential house ond many other income doesnot exceed ® 500,000, of an amount equal to invesiment (or fll lis, please refer to secon B0C of the such income-ax or an amount of €2,000/, whichever is less Income-tax Ad) As provided in section 80CCE, aggregate amount D3 Tax payable after rebate (D1-D2} of deduction unde section 80 B0CCC and sub-section (1) D4 Surcharge atthe rte of 10% on 03, i120 exceed &1 crore cof BOCCD shall not exceed one lakh rupees —_ eran ne Cocuate the education cess including secondary and Righer C2 Deduction in resped of contributions fo certain pension funds education es ot the rte of three per cent of D3 + D4 - Limited to. 70,000) Dé Dé=D3 + D4+DS €3——_Deductonin respec of your contribution under a pension scheme — py Clim the rele, ony allowable under seion 89 in notified by Central Government respec of arrears or advances of salary received during For Employees- amount poid or 10% of solar, the year whichever sess D8 06 -D7 For Others- omount pod or 10% of gross Total Income, D9 Colculote 234A interest oxordng othe provisions of whichever is less Income-tox Act 1961 ond enter the amount in D9.DIO Colculte 2348 interest according fo the provisions of Income-tax Act 1961 ond enter the amount in D10 D11 Calculate 234C interest cording tothe provisions of Income-tox Act 1961 ond enter the amount in DTT DI2 a+ D9+D10+D11 13 Add the relevant Advance Tox details given in Column iv of Schedule IT and write the amount in D13 D14 Add the relevant Self-Assessment Tox details given in Column iv of Schedule IT ond write the amount in DI4 DIS Add the relevant TDS deducted given in Column ivof Schedule TDS1 ond Column vi of Schedule TDS2 ond write the amount in DIS. Verify your TDS & Tax payment details using FORM 26S DI6 Add 013, 014,015 19@ 3. Sohal Instructions. 14-15 DI7 WF DT2isgreater thon DG then fil he moun of Tax Payable in DIT Note : Shade the Tax Payable Circle in A19. If D16 is equal to D12, then iin DI. This wil indicate that theres zero Tox Balance D181 DI6 is greater than D2, then fil he amount of Refund in DIB Shade he Tox Refundable Circe in A19 DI9 to Itismandotory for you to provide the Bonk defi in all siuaions, 21 inrespectiveof whether you have refund or not. Refund if any, wll be directly credited int the bank account. The account number shouldbe 9 digits or more as per Core Banking Solution (CBS) system of the Bank. Quoting of IFS Code ofthe bank is mandatory. 522 Please enter details of all exempt incomes e.g, Dividend Income, Income from agriculture etc not exceeding &5,000/-. Use ITR 2 ifexemp income is greater thon 5,000/-. Compute os per Work Sheet-5 given inthis instructions Tax Computation Table (i) Incase of every individual (ther than resident individual who is ofthe age of 60 years or more at anytime during the financial year 2013-14) - ieee ns) Upto & 2,00,000 Between & 2,00,001— %5,00,000 Between % 5,00,001 — = 10,00,000 Above ©10,00,000 aoa tr Ak) Nil 10% of income in excess of & 2,00,000 30,000 + 20% of income in excess of 5,00,000 & 130,000 + 30% of income in excess of & 10,00,000 (i) Incase of resident individual who is ofthe age of 60 years or more but less than 80 years at any time during the financial year 2013-14- eel ns) Tox Liability (In Z) Upto = 2,50,000 Between & 2,50,001 © __ between = 5,00,001 @ Above = 10,00,000 i) Incase of resident individual who is ofthe age of 80 5,00,000 = 10,00,000 ued nd) ars oF more at any time du Nil 10% of income in excess of & 2,50,000 % 25,000 + 20% of income in excess of & 5,00,000 & 1,25,000 + 30% of income in excess of % 10,00,000 g the financial year 2013-14 Arata nS) Upto & 5,00,000 Betwoen & 50,001 Above & 10,0000 & 10,00,000 Nil 20% of income in excess of & 5,00,000 & 100,000 + 30% of income in excess of % 10,00,000 Verification Please complete the Verification Section and Signin the box given. Without a valid signature, your return wil not be accented by the Inome-tox Depart TRP Details This return con be prepared by o Tox Return Preporer(TRP) ‘so in accordance withthe Tox Return Prepare Scheme, 2006, dated 26th November, 2006. the return hs been prepared by him, the relevant details have tobe filled by him and the return hos tobe countersigned by him inthe spoce provided in the sid item. Please enter details of tox payments, ie, advance tx and self-assessment fox mode by you. NOTE ifyou hove more than five Self Assessment ond Advance Tax details tobe entered, then fill Supplementary Schodule IT ond attach the some with the return, Please furnish the dta'sin cordance with Form 16 issued by the emplayr(s) in respect of solar income, Further inorder to enn he Income Tox Deparment to provide acral, quicker and ful cect foros deduced ot source the toxpoyer must ensure to quote complete details of every TDS trasadon. you have more than three Form 16 details to be entered, then fil Supplementary Schedule TDS1 ond cach the some withthe return Sch IT Sch TDS 1 Sch TDS 2 (Please furnish he detain ocordanc wth Form 16 sued by ‘person in respect ot interest income ond other sources of income. (i ll the tx deductions ot source made inthe curren Fnac year shouldbe reported in the TDS schedule (i) “Unique TDS CerifcteNumbr’. Thisis number which appears an the ight hand top corer f hase TDS ceificaes which have been ‘generated by the deducor through the Tox Information Network (TIN) Cental Sjstem {iv) “Deducted Yeor" means in which tax hos been deducted. In this column fill up the four digits of relevont financial yeor. For example, ifthe deduction hasbeen made by the dedur in the financial year 2013-14 fill up 2013 in the designated space. {v) Enter the amount of TDS deducted which i claimed in his retun of ncome. For example if any income i not chargeable to tax inthis year then the coresponding TDS deducted on such income, fan, wil ealowable in the year in which such income is chargeable to tx {vi) Ifyou are governed by Portuguese Civil Code and part of income is chargeable in your hands and part of it inthe hands ‘of your spouse, then enter in this column only part of TDS cor- responding to part income chargeable in your hands, Noe: If you hve more thon four Form 16A dest be entre, then fill supplementory Schedule TDS? and attach the same with the return,Page 4, Saha} Instructions,|4 -15 @ Worksheet 1 and 2 In the case of salaried employees, perquisites have to be valued in accordance with the notification No. S0.3245(E) dated 18.12.2009 for the purposes of including their value in the salary income. NAME OF THE EMPLOYER TAN of Employer @ fi05s Sotary €) Solary os per provisions contained in section 17(1) Transfer item Ya of Form 16 b) Value of Perquisities (as per Form No, 1288) Transfer item Ib of Form 16 Profit in liew of Salary (as per Form No. 1288) EEE) Tronster item Ic of Form 16 @) Total (1o+1b+19 © Allowances exempt v/s 10 Transfer item 2 of Form 16 Gross Salary after Allowances { 2-3) Transfer item 3 of Form 16 © ota! deductions (1) Transfer item 5 of Form 16 (2) Add Entertainment Allowance and Tax on Employment to get Total Deductions © Income Chargeable under the head ‘Salaries (3-4) B [EEIMaintain a worksheet for each employee and then add row 5 of all employers and transfer the amount to BI in the SAHAJ Form OC Du: al If you have reported your interest on Housing Loan in item 7 of Form 16, then you can fil tem 1g inthe worksheet given below and transfer the same to B2, Ensure to fill a negative signin the brackets given atthe lft in B2 @ Liovse Property (o)Anoual etble val ed or receivable (higher if let out D or whole ofthe year, lower if let out for pat of the year) {(b) The amount of rent which cannot be realized boriiiiit| {Tox paid t0 local authorities D (6) Total (1b + 1c) D (6) Bolonce (Io— 1d) BD (1) 30% of le D Interest payable on borrowed capital retede'e 150,000 f NOT Let Out) {h) Total (If + 1g) D {i) Income from house property 1 (le— 1h) D © Mncome under the head “Income from house property” {o) Rent of earlier years realized under section 25A/AA BD (b) Arrears of rent received during the year under section 258 after deducting 30% {q\To be mentioned in item B2 ofthis Return Form —> Total Income from House a Property (20+ 2b + Ii) Please include the income, if eny, of specified persons such as minor children while computing the income under this head, if property isin their namePage 3, Sahol Instructions,14 -15 @ Worksheet 3,4 and 5 Mom Tea ard @ lacome other than from owning race horse(s):~ (0) Toxable Dividends, Gross D (b)Inerest, Gross Buildings et, Gross D (q Rental income from machinery, plants, D (4) Others, Gross D (o) Total (Ia + 1b + 1c + 14) D (0) Deductions under section 57 (i) Expenses (ii) Depreciation otal pl To be mentioned in Item 83 ofthis Return Form —> Total Income from B other sources ( (Ie — fii) ITE Pease nclde te income if oy af specie persons suchas minor hilren while computing the income unde this ea, FD ets in thei ame How to Compute deductions under section 806 © Donations entitled for 100% deduction (eg Prime Minister’ National Relief Fund) Nome of donee Amount of donation 0 (ii) D © Donations enttied for 50% deduction where donee not required to be approved under section £806(5) (vi) (eg rime Ministers Drought Reliet Fund) Nome of donee Amount of donation 0 (ii) D oe Donations entitled for 50% deduction where donee is roma to be approved under section £806(5) (vi) eligible donation is restricted to 10 % of Total Income after other deductions) Name and address of donee Amount of donation o[ ] > (ii) a (ii) Total ‘To be mentioned in Item (lof this Return Form —> Total Deduction under Section 80 G = D> fianye of Aili + 50 % of Biii + 50% of [Maximum of 10% of Total Income After Other Jeductions ((I1em B4 — Sum of Items (Cito C18 except Cil)Jor (Ciii Tae: How to compute Exempt Income (Income not to be included in Total Income) Interest income © dividend income © Net Agricuture income (not exceeding % 5,000) © thers inctuding exempt income of minor child © Io be mentioned in item 022 of this Return Form—sTotal (1+2+3+4)