SAHAJ Instructions for SAHAJ
Income Tax Return AY 2013-14
General lnstructions
These instructions are guidelines for filling the particulars in this Return
Form. In case of any doubt, please refer to relevant provisions of the lncome tax Act, 1961 and the lncome-tax Rules,1962.
l.Assessment Year for which this Return Form is applicable
This Return Form is applicable for assessment year 2013-2014 only, i.e., it
relates to income earned in Financial Year 2012-13.
2. Who can use this Return Farm
This Return Form is to be used by an individual whose total income for the
assessment year 2013-14 includes:-
(a) Income from Salary/ Pension; or
(b) Income from One House Property (excluding cases where loss is brought
forward from previous years); or
(c) Income from Other Sources (excluding Winning from Lottery and Income
from Race Horses}
NOTE Further, in a case where the income of another person like spouse,
minor child, etc. is to be clubbed with the income of the assessee, this Return
Form can be used only if the income being clubbed fa lis into the above income
categories.
3. Who cannot use this Return Form
This Return Form should not be used by an individual whose total income for
the assessment year 2013-14 includes:-
(a) Income from more than one house property; or
(b) Income from Winnings from lottery or income from Race horses; or
(c) Income under the head •capital Gains"' E.g., short-term capital gains or
long-term capital go ins from sale of house, plot, shares etc.; or
(d) Income from agriculture/exempt income in excess of Rs. 5,000; or
(e) Income from Business or Profession; or
(ij Loss u nderthe head 'I nco me from other sources'; or
(g) Person claiming relief of foreign tax paid under section 90, 90A or 91; or
(h) Any resident having any asset (including financial interest in any entity}
located outside India or signing authority in any account located outside
India.
4. Annexure-less Return Form
No document (including TDS certificate} should be attached to this Return
Form. All such documents enclosed with this Return Form will be detached
and returned to the person ftli ng the return.
5. Manner of filing this Return Form
This Return Form can be filed with the I nco me-tax Department in any of the
following ways,-
(i} by furnishing the return in a paper form;
(ii} by furnishing the return electronically under digital signature;
(iii) by transmitting the data in the return electronically and thereafter
submittingtheverification of the return in Return Form ITR-V;
(iv} by furnishing a Bar-coded return.
Where the Return Form is furnished in the manner mentioned at 5(iii}, the
assessee should print out two copies of Form ITR-V.
NOTE One copy of ITR-V, duly signed by the assessee, has to be sent by post
to- Post Bag No. 1, Electronic City Office, Bengaluru-5601 00, Karnataka. The
other copy may be retained by the assessee for his record.
6. Filling out the acknowledgment
Only one copy of this Return Form is required to be ftled. Where the Return
Form is furnished in the manner mentioned at 5(1) or at 5(iv), the
acknowledgment slip attached with this Return Form should be duly filled.
7. Obligation to file return
Every individual whose total income before allowing deductions under
Chapter VI-A of the Income-tax Act, exceeds the maximum amount which is
not chargeable to income tax is obligated to furnish his return of income. The
deductions under Chapter VI-A are mentioned in Port C of this Return Form.
The maximum amount not chargeable to income tax in cose of different
categories of individuals is as follows:-
IU:tl Category Amount
(i] In 1111tofindiliduak belawtha aga !1160 years 2,00,000
(ii] In IIIII of indiliduals who art aft . aa• af60years
z,so,ooo ar mort at any tin during the ftnanaal JIOr 2012-13
(iii] In aae of lndlriduals who are of t e aae af 80 years f 5,00,000 or man at any tin during t 1 ftnanaah year 2012-13
0 Item by Item Instructions
IU§i,i Explanation
A 1·A3 Fill your First name, Middle name, Last name in A 1, A2,
A3 as per details entered in PAN Card
A4 Fill your Permanent Account Number. Make sure that you
fill your PAN carefully.
NOTE (1) Ensure that you enter PAN on the top of
every page (2) In your PAN, first fwe and last one digit are
alphabets and the remaining four digits are numerals.
A5 Fill your Gender, Male or Female
A6 Fill your Date of birth as per PAN Database Details
NOTE Always fill your Date of Birth in DD/MM!YYYY
Format as given in the form
A7 Fill in the Ward/Circle Example: Ward 15(1}, Circle 14(1}.
You can also fill the full Assessing Officers Code, if known.
AB·A 14 Fill in the Communication Address
NOTE AS: Door No./Fiat No., A 10: Area/Locality ond A 14: PIN Code
are mandatory. If you have changed your address please indicate the
same, so that no communication from the department goes undelivered.
A 15 Fill in your Email Address
This is important for foster communication from I with
the department.
A16 Fill in your own Mobile number in the first 10 digits. Fill in
STD code in the next first 5 digits and then fill the phone
number in the next 8 digits. This is important forfaster
communication from/with the department.
A 17 Fill in the Mobile number of TRP or your representative who
has prepared the return on your behalf. This is important
for faster communication from/with the department.
A 1 8 Shade the appropriate ci rei e.
• Correct and Incorrect Filling methods for the cirdes are shown below
CORREa FILLING INCOIREO FILLING e ®OG
• You need to fill or shade only one cirde completely
Correct rJI) Fill in H you belang to e&ovtnntnt O rsu O othan
Incorrect J rJI) Fill in H you belong to 0 &overment ® PSU ® Othen
I rJI) Fill In H you belong ID e&overment ® PSU ® O!IIers
A19 Shade the appropriate circle.
Tox Payable Status 11ft5@5
Total Tu Payable (09) < Total Prepaid To1es (013) l
Total Tu Payable (09) > Total Prepaid To1es (013) 7
Total Tu Payable (09) = Total Prepaid To1es (013) 3
A20 Shade the appropriate ci rei e. For non-residents certain
deductions are not available (For more details,
refer Income-tax Act, 1961)
A2l Shadethe appropriate circle.
(1ftfjjM@
A22
A23
Bl
B2
B3
HOW the murn Is filed
Voluntarily on or before the due dahl under seclion139(1) 1
Voluntarily after the due dale -under seclion 139(4) 2
RJMsed return under 10ction139(5) 3
In response to notim under sedion 142(1} 4
In response to notice under sedfon 148 5
In ""ponse ta noli<> under IOI!ion 139(9) (dofecliYO return) 6
In response to notice under sadion 153Af 153( 7
Exercise the option by shading the circle if you are governed by
Portuguese Civil Code and impalled by Section 5A of Income-lax
All, 1961. You should enter onlyyour share of income in the
column 82 (house property) and 83 (other sources). The balance
share of income under these heads should be entered in the
return of income of your spouse.
Provide the remipl number of Original return and date of filing
of Original Return. It is mandatory lor you to provide this detail
in rose of a revised{defe!live return, else the return will not be
accepted by lncome-lllx Department.
Fill the details of salary/ pension as given in TDS certificate
(Form 16} issued by the employer. However, if the income has
not been computed correllly in Form No. 16, please make the
correll computation and fill the same in this item. Further, in
rose there was more than one employer during the year, please
furnish in this item the details in respell of total salaries from
various employers.
NOTE II Form 16 is not issued, compute os per Work Sheet-I
given in this instrullions
Compute as per Work Sheet-2 given in this instructions
NOTE If loss, mark the negative sign with in the brodcets at left.
Also specify by shading the circle os whether the house property
is 'Sell Oaupied' or 'l.st Out'.
Compute as per Work Sheet-3 given in this instructions
NOTE Enter only if you hove Income. If loss, please use ITR 2.
B4 Add Items 81, 82, 83. I floss, mark the negative sign with in the
brackets atlefl. However, this loss ronnlll be rorried forward 111
nell year using this form. Use ITR-2 lor rorry forward of I.Dsses
Cl
C2
C3
C4
Some of the major items lor dedullion under this sellion oreamount
paid or deposited towards life insurance, contribution to
Provident Fund set up by the Government, recognised Provident
Fund, contribution by the assessee to an approved
superannuation fund, subscription to National Savings
Certificates, tuition lees, payment/ repayment lor purposes of
purchase or construction of a residential house and many other
investments)(lor lull list, please refer to settion aoc of the
Income-tax Art) As provided in sellion BOCCE, aggregate amount
of deduction under sellion soc, aoccc and sub-sellion (1)
oi80CCD shall not exceed one lakh rupees
Deduction in respect of contributions to certain pension funds.
Limited to Rs.l,OO,OOO/-
Deduction in respell of your contribution under o pension scheme
notified by Central Government.
For Employees- amount poid or 10% of salary,
whichever is less
For Others- amount paid or 10% of gross Totollncome,
whichever is less
Deduction in respeU of contribution mode by your employer to
your oaount under a pension scheme notified by Central Government.
For Employees- amount paid or 10% of sa lory, whichever is less
l'llge 2, Sonoi Instructions, 13-14
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------
C5 lnvestmsnts mode under noHflsd equity savings inveslmsnt
scheme- Note Maximum deduction Rs. 25,000/-.
C6 Deduction in respell of Medical Insurance Premium and contributions
to CGHS Upper limit for BOD Dedullion that ron be claimed
1. Self, Spouse, Dependent Children( aggregate)- 15,000/-
2. Parents- 15,000/-
3. Senior Citizen- 20,000/-
C7 Deduction in respell of maintenance including medical
treatment of dependent who is a person with disability
Upper limit lor 80DD Dedullion
1. General- 50,000/-
2. Severe Disability- 1,00,000/-
Cll Deduction in respell of medirol treatment, etc. Upper limit for
80DDB Deduction that can be claimed
1. General- A!luol or 40,000/- whichever is less
2. Senior Citizen-A!Iuol or 60,000/- whichever is less
C9 Dedudion in respect of interest on loon token for higher education
Cl 0 Deduction in respell of donations to certuin funds, charitable
insfllulions, etc. Colll ute as er \'lorkSheel:4.
Cll Dedur:tion in respell of rents paid Maximum Deduction 24,000/-
C12 Deduction in respell of certain donations lor scientific
research or rural development
Cl3 Deduction in respect of contributions given by any parson to
political parties
c14 D;d dl ;;pell of royalty on Patents - Nom Allual or
3,00,000/- whichever is less.
CIS Dadullion in respell of royalty incama etc. of author of mrtuin
books other than lex! books- Note- A!lual or 3,00,000/whichever
is less.
CHi Deduction in respell of interest on deposits in savings accountNote
Maximum deduction Rs. 10,000/-
C17 Dadullion in case of a parson with disability Upper Limit lor
8DU Deduction I. General-' 50,000/-
2. Severe Disability-' 1,00,000/-
CIS Add C1 to C17
Cl9 S btract C181rom 84 and enter the corresponding amount in C19.
NOTE To corry forward loss in (19 useiTR 2
D 1 Compute as permx compumtion table given in poge 3 on
Taxable Totallncome(C19)
D2 Calculate the education cess including se<ondary and higher
education ress at the rate of three per cent of Dl
D3 D3=Dl+D2
D4 Cloim the relief, if any, allowable under section 89 in
respect of arrears or advances of salary received during
the year.
DS DS=D3-D4
D6 Calculate 234A interest aaording to the provisions of
Income-tax Act 1961 and enter the amount in 06
D7 Calculate 2348 interest aaording to the provisions of
lncome-taxAII1961 and enter the amount in D7
DB Calculate 234C interest accarding to the provisions of
lnroma-toxAII1961 and enter the amount in DB
D9 D9=DS+D6+D7+D8
Dl 0 Add the relevant Advance Tax details given in Column iv of
Schedule IT and write the amount in 010
011
012
013
014
015
Add the relevant Self-Assessment Tax details given in Column iv
of Schedule IT and write the amount in 011
Add the relevant TOS deducted given in Column iv of Schedule
TDS1 and Column vi of Schedule TDS2 and write the amount in
D12. Verify your TDS & Tax payment details using FORM 26AS
Add 010, D11 and D12
If 09 is greater than 013, then fill the amount of Tax Payable in 014.
Note : Shade the Tax Payable Grda in A 19 .If 013 is equal to D9,
than fiii'O' in D14. This will indicate that there is zero Tax Balance
If D13 is greater than 09, than fill the amount of Refund in D15
Shade the Tax Refundable Cirda in A19
Tax Computation Table
D16 to
19
D20
Sahaj Instructions, 13-14
It is mandatory for you to provide the Bank details in all situations
irrespective of whether you have refund or not. For direct deposit
of refund into bank the account number should be 11 digits or mora
as par Cora Banking Solution (CBS} system oftha Bank. Please
quota thai FSC coda of the bank if you dasi ra to recaiva the refund
through electronic dearing system (ECS}.
Please enter details of all exempt incomes e.g., Dividend Income,
Income from agriculture etc. not exceeding Rs. 5,000/-. Use ITR 2
if exempt income is greater than Rs. 5,000/-. Compute as per Work
Sheet-S given in this instructions
(I) In case of every Individual (other than resident Individual who Is of the age of 60 yean or more at any time during the financial year 2012-13) •
Income (In Tax Liability (In
0 Upto t 2,00,000
0 Between t 2,00,001 - t 5,00,000
Q Between t 5,00,001- 10,00,000
0 Above t 10,00,000
Nil
10% of income in excess of t 2,00,000
30,000 + 20% of income in excess of 5,00,000
t 1,30,000 + 30% of income in excess of t 1 0,00,000
(ii) In mse of resident individual who is of the age of 60 yean or more but less than 80 yean at any time during the financial year 2012·13·
Income (In Tax Liability (In
0 Upto t 2,50,000
0 Between 2,50,001 - 5,00,000
Q Between t 5,00,001- t 10,00,000
0 Above t 10,00,001
Nil
10% of income in excess of 2,50,000
t 25,000 + 20% of income in excess of t 5,00,000
1,25,000 + 30% of income in excess ot' 10,00,000
(iii) In case of resident individual who is of the age ol80 yean or more at any time during the financial year 2012·13·
Income (In Tax Liability (In
0
0
e
Upto t 5,00,000
Between t 5,00,001- t 10,00,000
Above 1 0,00,001
Verification Please complete the Verification Section and Sign in the box
given. Without a valid signature, your return will not be
accepted by the Income-tax Department
TRP Details This return can be prepared by a Tax Return Praparar (TRP)
also in accordance with the Tax Return Preparer Scheme, 2006
dated 28th November, 2006.
lfthe return has been prepared by him, the relevant details
have to be filled by him and the return has to be countersigned
by him in the space provided in the said item.
Sch IT Please enter details of tax payments, i.e., advanca tax and
self-assessment tax made by you.
NOTE If you have more than five Self Assessment and
Advance Tax details to be entered, then fill Supplementary
Schedule IT and attach the same with the return.
Sch TOS 1 Please furnish the details in aaordance with Form 16 issued by
the employer(s) in respect of salary income. Further in order to
enable the Income Tax Department to provide accurate, quicker
Nil
20% of income in excess of t 5,00,000
1,00,000 + 30% of income in excess of 10,00,000
and full credit for taxes deducted at source, the taxpayer must
ensure to quote complete details of every TDS transaction. If you
hava mora than four Form 16 details to be entered, than fill
Supplementary Schedule TDS1and attach the same with the return
Sch TDS 2 (i)Piease furnish the details in aaordance with Form 16A issued by
a person in respect of interest income and other sources of income.
(ii) All the tax deductions at source made in the current financial year
should be reported in the TDS scheduled
(iii) •unique TDS Certificate Number•. This is a six digit number
which appears on the right hand top corner of those TDS certificates
which have been generated by the deductor through the Tax
Information Network (TIN) Central System.
(iv) •Deducted Year• means in which tax has baan deducted. In this
column fill up the four digits of relevant financial year. For example,
if the deduction has been made by the deductor in the financial
year2012-13 fill up2012 in the designated space.
Note: If you hove more than four Form 16A details to be entered, then
fill supplementary Schedule TDS2 and attach the same with the return.
Poge 4, So hoi Instructions, 13-14
0 Worksheet 1 and 2
In the case of salaried employees, perquisites have to be valued in accordance with the notification No. S0.324S(E) dated 18.12.2009
, for the purposes of induding their value in the salary income.
NAME OF THE EMPLOYER TAN of Employer
I I I I I I
a) M:jps per provisions contained in section 17(1) iD
• - Transfer item 1a of Form 16 :
b) Value of Perquisities ( os per Form No. 1288) [I)
c IiB Transfer item 1b of Form 16 :
c) Profit in lieu of Salary (as per Form No. 1288) [D
c IiB Transfer item I c of Form 16 :
d) Total(1o+1b+1c) iD
------------------ 8 Allowances exempt ufs 10 D
c IiB Transfer item 2 of Form 16 ------------------ e Gross Salary after Allowances ( 2-3) E)
c IiB Transfer item 3 of Form 16 ------------------ e Total Deductions D
c IiB (I) Transfer item 5 of Form 16 ------------------
(2) Add Standard Deduction, Entertainment Allowance and Tax on Employment
8 to get Total Deductions Income Chargeable under the head •salaries• ( 3-4) I) 1.. .
c IlBMaintoin a worksheet for each employee and then odd row 5 of all employers and transfer the amount to Bl in the SAHAJ Form
c IiB If lou have reported your interest on Housing Loan in item 7 of Form 16, then you can fill item I g in the worksheet given below
an transfer the soma to 82. Ensure to fill a negative sign in the brackets given at the left in 82 8 House Property
(a) Annualletable value/ rent received or receivable (higher if let out iD
for whole of the year, lower if let out for part of the ye a r) ---------------- .: -------------------
(b) The amount of rent which cannot be realized [I) I
[D :=1 : (c) Tax paid to local authorities
(d) Total (1 b + 1 c)
(e) Balance (I a-1 d)
(ij 30% of I e
(g)lnterest payable on borrowed capital
{restricted to Rs 1,50,000 if NOT 'Let Out')
(h) Total (lf + 1 g)
n I:
[I} I
I:
ii) (i) Income from house property I (le-lh) [It
8 Income under the head "Income from house property" -------------------
(a) Rent of earlier years realized under section 2SA/AA m . I .
(b) Arrears of rent received during the year under section 258 after deducting 30o/o I (c) To be mentioned in Item 82 of this Return Form --+ Total Income from House Ell
Property (2a+ 2b + I i) --------
c IiB Please include the income, if any, of specified persons such as minor children while computing the income under this head, if property is in their name
(b) Interest, Gross
(c) Rental income from machinery, plants,
buildings etc. Gross
(d) Others, Gross
(e) Total (1 a + 1 b + 1 c + 1 d)
(ij Deductions under section S7:
i) Expenses
(i i) Depreciation
(iii) Total

[I) I
[II
ml
uti
uti
e To be mentioned in Item B3 of this Return Form---+ Totollncoma from
other sources ( (I e - fiii))
(ii)
Page 5, Sahaj Instructions, 13-14
[l)

D l =:
Amount of donation
!D-; 1 .1
1 . . 1.
(iii) Total I
0 Donations entitled for SO% deduction where donee not required to be approved under section
BOG(S) (vi) (eg Prime Minister's Drought Relief Fund)
Name of donee
(i)
Amount of donation
D l - M I (iii) Toto I G Donations entitled for SO% deduction where donee is required to be approved under section
BOG(S) (vi) (eligible donation is restricted to 10% of Total Income after other deductions)
Name and address of donee Amount of donation
(i)
Ja: to compute Exempt Income (Income not to be included in Total Income)
V Interest income Dl
e 0 Dividend income ------------- Net Agriculture income (not exceeding Rs. S,OOO) u
0 Others, including exempt income of minor child Dl
C) To be mentioned in Item D19 of this Return Form---+ Total (1+2+3+4) D.