The Central Board of direct taxes (CBDT) today announced that it has opened the window for filing of income tax returns (ITR) for financial year 2019-20 for those using ITR 1 form.
One point to note about the latest ITR-1 form is that it allows individuals to claim the deductions on tax-saving investments made between April 1, 2020 and June 30, 2020 under the DI Schedule. This is because the Government, as part of its initial covid-19 related relief measures, had extended the tax-saving deadline to June 30, 2020 from March 31, 2020 for FY 2019-20.
Also known as Sahaj, ITR 1 form is primarily used by salaried individuals earning upto Rs. 50 lakh in a year. The two-page form can also be used by those having income from one house property and income from other sources like interest, etc. However, the benefit of the simpler ITR 1 form is not available to individuals, who are either director in a company or has invested in unlisted equity shares.
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