20 June 2016
Sir we have a tower in our roof top let out at a rent of 15730/month.Now the company has deducted tds @ 10% u/s 194IB as the yearly income exceeds 180000.my father is a senior citizen and is a pension holder.now sir my question is which itr should I file ???
03 August 2025
If your father has income from house property (rent from the tower) and pension income, ITR-1 is perfectly suitable for filing his return.
ITR-1 can be used by individuals who have income from:
Salary/pension
One house property (excluding cases where there is a brought forward loss)
Other sources like interest income
Since your father is a senior citizen, pension income is treated as salary income, so it fits ITR-1 criteria.
Summary:
Pension income + rent from one house property → ITR-1 is fine.
Just ensure there is no business income or capital gains; otherwise, a different ITR might be needed.