Filing Individual ITR Form: This article will provide details for an individual to fill fields A1-A22 in Income Tax Return Form (ITR) form, which constitutes personal information for the financial year 2012-13. It’s immaterial whether one wants to file returns physically or electronically file the information that necessitates being filled remain the same.
For Income Tax e-filing returns for different types of tax-payers and the nature of income, different forms are prescribed. From the Income-tax website, forms for the financial year 2012-13 can be downloaded.
Every field in the New Return Forms For The Assessment Year 2012-13 form has a tag; for example, Tag for FIRST NAME is A1, PINCODE falls under A13. These tags are often referred to help to find the appropriate field fast.
Personal Information Comes Under A1 to A16
From A1 to A16, the information asked to be filled are personal information such as First Name, Date of Birth, Email Address which are self-explanatory fields except for the A7 Income Tax Ward or Circle.
The section A-1 to A-6 requires details like the First Name, Middle Name, Last Name, Date of Birth that need to be filled as per the PAN Card. A date has to be filled in the format of DD/MM/YYYY. So, for an individual born on June 10 1984, the Date of birth will be 10/06/1984.
In the address field, it is mandatory to fill Pincode. Residential Phone number in STD Code (first five digits) format, Email Address, Phone number ( 8 digits), and for faster communication from/with the Income Tax Department Mobile number.
A7 Income Tax Ward or Circle
One can know all about the Jurisdictional AO by visiting the incometaxindiaefiling.gov.in and enter their PAN number. Details such As Taxpayer Name, Area Code, etc., will be shown under this section (Name and PAN number has been masked in the example below, but one would see it for PAN number entered). One has to enter the value of the Jurisdiction field.
While filing the tax return, e-filing software does not force a person to enter the Jurisdiction field. The ward number indicates which officer will process their claim for a refund and assess the individual’s income.
Fields A17-A20 need to be shaded.
The precise way to do this is to fill the circle.
A17 or Employer Category
In the case of an individual, for the “employer category”,
- State Governments employees/Central Government is included under the government category.
- Public sector companies of State Government and Central Government are included under the PSU category.
- All others who are not State Governments/Central Government employee or work for public sector companies of State Government and Central Government are included under others category.
- Nature of tax returns or A18: The category is primarily based on total payable tax and total prepaid tax and interest. These are in Part D of the ITR Form: TAX STATUS and TAX COMPUTATION. For ITR 1, D12: Total prepaid taxes are the fields and D8: total tax and interest to be considered as:
- If total interest and tax < total prepaid tax, then fill tax refundable
- If the total tax payable > total prepaid tax, then fill tax payable.
- If the total tax payable = total prepaid tax, then fill nil tax balance.
Note: Our recommendation is: Unless one has paid more tax and are asking for a refund, you should pay your tax liability and file under “nil tax balance” at least when you are filing for the first time before the due date 31-Jul-2012 under section 139(1).
Residential Status Under A19
There are three classes of Residency defined under the Income Tax Act: Resident, NRI or Non-resident Indian, Resident but not ordinarily resident. To determine which category one falls into for Assessment Year 2012-13, apply the following tests to the number of days the individual was in India in the Financial Year from April 1, 2011, to March 31, 2012.
Resident: A Resident is one who comes into either of these two divisions:
- Living in India for 182 days in the year or more, OR
- The person was in India for 365 days or more in the preceding four years and is in India for a total of 60 days or more in the current tax year.
This two condition applies to citizens of any nationality. However, the period of 60 days mentioned in the second clause above will be extended to 182 days for those who fall into either of these two categories:
- an Indian citizen who for employment outside India left India in any year, or
- an Indian citizen or a foreign citizen of Indian origin (NRI), who lives outside India, comes on a visit to India.
Non-Resident: A tax assessee is non-resident if the individual is not a Resident as per the section above.
Resident but Not an Ordinarily Resident: A Resident is considered “not Ordinarily Resident” if the individual fulfils one of these two conditions:
- During the 7 preceding years, the person has been in India for a total of 729 days or less, OR
- The person has been a Non-Resident in India for 4 out of 5 preceding years.
Nature of Filing Returns Under A20-A22
- The individual needs to shade the box “Before due date-139(1)” if the person is filing returns before the deadline, July 31, 2012.
- An individual needs to fill in “After due date:139(4)”, but if you are late.
- However, if the person is filing their returns for the same year for the second time, then they need to choose “Revised return-139(5)”. Typically, a person can file a return a second time when they commit a mistake or miss some information while filing their original returns. The box underneath will also need to state the receipt number and the filed date of their original return.
- Additionally, the income tax authority may also ask the individual to file their returns again under three sections for distinct. Section 142(1) is meant for non-submission of return, or late, section 148 is for reassessment, and section153A/153C is for requisition and search.
The rule for shading remains the same as explained earlier, so the relevant section only.
The other different sections of the Income Tax Act 1961, which covers the details about filing of income tax returns, come under Section 139(1), 139(5), 142(1), 153A/153C, etc.