ITR 1 For AY 2023-24 and Seventh Proviso to Section 139(1)

spatel (Engineer) (41 Points)

21 June 2023  

Please look at the above image.

1. If person is salaried employee and has income more than 12 Lakhs from Salary then First question would answer to no. ( As person required to file return in that case)

2. What is this other section is about ? ( Are you required to file a return as per other condition prescribed under caluse of seveth prvoiso to section 139(1) ? 

- What is aggregate tax deducted at source and tax collected at source?  
    - if person working in company and company paid him/her 12 lakh and deducted TDS of 80000 then? 

- The deposit in one more saving account of person in aggregate is fifth lakh or more? 
   - Does it count FD redepmption and created new FD? 
   - Does it count Salary deposit? 
      (Some time person has different salary account and he/she transfer money to another account so does it count two times (one for salary account and another for transfer to account.)
   
Please advice.