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Who can use itr -1?

Savad (Audit Assistant) (46 Points)

07 June 2013

a doctor working a private hospital and receive salary, the hospital not deducted any TDS, then, can he file income tax return in ITR -1? If he file in ITR 1 there is any problem to hospital?

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2 Replies

CMA Ramesh Krishnan (Cost & Management Accountant) (71474 Points)
Replied 09 June 2013

Yes. Salaried person can file ITR-1

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(Guest)

Make sure that he does not have exempt income eg. conveyance allowance, dividend, agriculture income exceeding Rs 5000/-.

Who can file Income tax return in Form no SAHAJ- ITR 1

Individual having salary/pension income, income from one house property and income from other sources except income from lottery or from horse races. There should not be any Income from business or profession or capital gains.
Who has no loss under the head Income from other sources
Person who is resident, other than not ordinarily resident in India if such person has no assets (including financial interest in any entity) located outside India or such person does not have signing authority in any account located outside India.
Individual who is not claiming any double taxation tax relief under sections 90 or 90 A or 91 of the Income-tax Act, 1961.
Who does not have exempt income eg. dividend, agriculture income exceeding Rs 5000/-.