Income Tax return
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While filing income tax returns from next year, don’t forget to check your passports and electricity bills.

For the assessment year 2020-21, the Income Tax department has issued a set of new set of guidelines to file tax returns.

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From next year, ITR-1 form is not valid for tax payers who have deposited more than Rs 1 crore in a current bank account or have spent Rs 2 lakh on foreign travel or Rs 1 lakh on electric bills in the financial year.

The ITR-1 form can be filed by a tax payer whose total income is not more than Rs 50 lakh, having income from salaries, owns one house, interest income, and family pension income.

ITR-4 form is meant for resident individuals, Hindu Undivided Families and firms (other than LLP) having a total income of up to Rs 50 lakh and having presumptive income from business and profession or interest income.

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In both ITR 1 and ITR 4 forms, the tax payers will need to share information on passport number.

Interestingly, ITR 4 form seeks information on the expenditure in foreign travel.

“Have you incurred expenditure of an amount exceeding Rs 2 lakh for travel to a foreign country for yourself or for any other person?” asks ITR 4 form.

The ITR form also demands to specify the exact amount of money spent on foreign travel.

Another interesting part of ITR 4 form is that it also wants to know whether an individual has spent more than Rs 1 lakh on electric bills on the assessment year.