These instructions are guidelines to help the taxpayers for filling the particulars in Income‐tax Return Form‐1 for the Assessment Year 2021‐22 relating to the Financial Year 2020‐21.
In case of any doubt, please refer to relevant provisions of the Income‐tax Act, 1961 and the Income‐tax Rules, 1962.
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 falls into the above income categories.
If a person whose total income before allowing deductions under Chapter VI‐A of the Income‐tax Act or deduction for capital gains (section 54 to 54GB), does not exceeds the maximum amount which is not chargeable to income‐tax but fulfils one or more conditions mentioned below is obligated to furnish his return of income.
In case of any doubt, please refer to relevant provisions of the Income‐tax Act.