Return filing

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 April 2012 An individuals return is to be filed for the first time. He does not have any specific income, rather income is being shown as misc. reciepts.He does not have a DSC.The individual is an articled clerk under a CA. Please suggest appropriate mode(i.e. manual or e-filing) and form for filing his return.

shrikant

shrikant (Expert)

08 April 2012 efilling without digital signature.

Querist : Anonymous

Querist : Anonymous (Querist)

09 April 2012 Okay and which ITR form to be used ?? Is it ITR 1,2,3,4,5,etc???

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

21 July 2025 For an individual whose income is mainly miscellaneous receipts and who is an articled clerk under a CA, here’s the guidance on return filing:

1. Mode of Filing
E-filing without Digital Signature Certificate (DSC) is allowed for individuals whose income is under ₹5 lakh and no business income or certain other exceptions apply.

Since this person is filing for the first time and presumably income is from miscellaneous sources, e-filing without DSC is possible and recommended for convenience.

2. Which ITR form to use?
ITR-1 (SAHAJ) is generally for individuals with salary/pension income and income from other sources (excluding lottery, horse racing, or capital gains).

If the miscellaneous receipts are under “Income from Other Sources” and there is no business income, ITR-1 is suitable.

If there are capital gains or business income, then ITR-2 or ITR-3 might be applicable, but from your description, that doesn’t seem the case.

Summary:
File ITR-1 (Sahaj) via e-filing without DSC.

Report the miscellaneous receipts under Income from Other Sources.

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