Spouse individual return

J S BHAVSAR (CONSULTING) (1288 Points)

02 July 2013  

Spouse is Individual and has a PAN card obtained as Individual. While applying PAN profession indicated is "Other".

Other - Home Tuitions & classes etc.

Spouse Income is never beyond Rs 2 Lakh including the above profession and interest income.

Should the spouse file a income tax return every year? Which Form? Will ITR SUGAM work?

  • Income from Profession (other) : Rs 1 Lakh
  • Income from interest: Rs 1 Lakh (TDS is deducted)

Though taxable income below the slab, tax refund on interest can be claimed as refund.

Please suggest.