This discussion clarifies ITR filing requirements, particularly concerning Proviso 7 and foreign travel expenses. If your income exceeds ₹2.5 lakhs, Proviso 7 is generally not relevant, even with foreign travel costs over ₹2 lakhs. You can proceed with filing your ITR under Section 139(1) without needing to provide specific details related to Proviso 7.
21 July 2020
Ret to befiled 139(1) prov 7due to tds but income less than 2.5 laks if foreign travel exceeding 2 laks.no cash dep no electicity exp exceeding 1 lakh whether special is to be filled as yes no.? If income more than 2.5 lakhs and foregine exp incurred whether 139(7) particlars to be given bz i am filing itr u/s 139(1) & not proviso 7?