FY 16-17, e-filing of I-T returns must for income over Rs. x?

318 views 6 replies

FY 2016-2017, AY 2017-2018

(1) What is the maximum eligible income limit for paper filing of I-T returns for an individual (Senior Citizen) ?

or, in other words, e-filing of I-T returns must for income over what amount for an individual (Senior Citizen) ?

 

(2) The "income" referred to above, is "Gross Total Income" or, "Taxable Total Income" i.e., after applicable deductions ?

Replies (6)
Paper returns can only be filed by those who are above 80 years of age OR by an individual or HUF whose income does not exceed Rs 5,00,000 and who has not claimed any refund in the return of income.
In your case if the income of the senior citizen is up to Rs 500000 and there is no claim of refund paper return can be filed.
However the facility to file paper return to mentioned categories of person is available only if return is furnished in ITR-1 (Sahaj) or ITR-4 (Sugam). In case any other ITR applies paper return cannot be filed by any person including the above ones.

The term "Income" here refers to Total Income. Please refer Rule 12 of IT Rules.

Thanks a lot for the reply.

This particular individual (senior citizen) meets all the requirements you mentioned:

1. Total Income < 5 lacs.
2. No refund claim.
3. ITR-1 (Sahaj) applicable.

Hence, paper return can be filed.

Yes paper return can be filed.

I went through Rule 12 of the I.T Act, still have the same doubt!

Sl. Person Condition Manner of furnishing return of income
(i) (ii) (iii) (iv)
1

 

 

 

Individual or Hindu undivided family

 

 

 

(b) Where total income assessable under the Act during the previous year of a person,-

(i) being an individual of the age of 80 years or more at any time during the previous year; or

(ii) whose income does not exceed five lakh rupees and no refund is claimed in the return of income,

and who furnishes the return in Form No. SAHAJ ITR-1 or Form No. SUGAM (ITR-4)

 

(A) Electronically under digital signature; or

(B) Transmitting the data electronically in the return under electronic verification code; or

(C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V; or

(D) Paper form;

(c) In any other case

(A) Electronically under digital signature; or

(B) Transmitting the data electronically in the return under electronic verification code; or

(C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V;

 

What does "total income" in Rule 12 mean? Taxable Total Income after allowable deductions or, Gross Total Income?

For example, if:

Gross Total Income (Income from salary/pension + Income from other Sources) = 6,00,000
Taxble Total Income after deductions (80C, 80TTA) = 6,00,000 - 1,50,000 - 10,000 = 4,40,000

Then... Can ITR-1 be filed in paper form?

 

Total Income is determined after allowable deductions. Rs 440000 as per your example

Thanks a lot for the quick reply.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details
Company
24 June 2026
Chartered Accountant - GST & Direct Tax

APL

Mumbai

CA

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details