TAX PLANNING OLD VS NEW

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MR A who is a salaried person  whose monthly salary is 18000 if he earns 675195 Rs as commission (income from other source) (without Tds) then which ITR he should file to get most benifit old or new pls solve my query with illustration.

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Sec 115BAC . CHOOSING THE CORRECT OPTION IS RELEVANT.

I think ITR 1 and there is no ITR planning because all are limits based on income levels and sources of income.

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