offline ITR
Srinivas Pyata (543 Points)
02 January 2019
can i file offline ITR, if yes under what circumstances we can file and what conditions need to be satisfied
1 Replies
Nikhil T
(-)
(68 Points)
Replied 02 January 2019
As per Rule 12 of the Income-tax Rules, 1962, w.e.f 1st April 2017, individuals and HUF alone can file their income-tax return in paper form (offline/not electronically). Conditions to be satisfied:
- Accounts are not subject to audit under section 44AB [business turnover < 1cr in PY or profession receipts < 50 lakhs in PY] AND
- Age > 80 years or
- Total assessable income does not exceed 5 lakhs and no refund is claimed
- Return is filed in Form No. SAHAJ ITR-1 or Form No. SUGAM (ITR-4)
Refer: Rule 12 - https://www.incometaxindia.gov.in/_layouts/15/dit/Pages/viewer.aspx?path=https://www.incometaxindia.gov.in/Rules/Income-Tax%20Rules/103120000000007269.htm&IsDlg=0
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