If you are filing ITR for the first time or are new to the taxation realm, then you are bound to have several queries. It is significant to find appropriate answers to these questions before the deadline.
Discussed here are a few common questions around new tax regime, 80TTA deductions, ITR 7 and ITR Filing for Deceased Legal Heir for which you may seek answers.
ITR filing 2023: Do remember that the last date for income tax return (ITR) filing for the financial year 2022-23 is 31st July 2023.
Q1 - How To Change Or Opt For A Tax Regime?
Answer: If you are a taxpayer filing for ITR-3 or ITR-4, then there are two opt-in methods:
1) If you had filed the ITR last year with Form 10-IE or filed ITR as per the AY 2021-22, and plan to continue it, then you have already opted-in for the New Tax Regime. In this situation, you are not required to file 10-IE again this year. Instead, you can mention the form number and date of filing details while filing ITR for AY 2022-23.
2) If you opting in for the 115BAC tax regime for the first time in AY 2022-23, then having a business income is required to file Form 10-IE and Ack. No. and the Date of filing needs to be mentioned by selecting the ‘Opting in Now’ option in ITR-3/4.
In case you had already opted for New Tax Regime last year and filed Form 10-IE for A.Y. 2021-22 and now you wish to opt-out from the new tax regime for A.Y. 2022-23, then you are required to file Form 10-IE this year for opting out of the New Regime and mention the filed Form 10-IE Ack. No. and Date of filing in ITR-3/4.
(Note: Taxpayers filing returns in ITR-1 and 2 can skip filing Form 10-IE.)
Q2 - How To Claim Some Deductions Like 80TTA When Tab Is Not Visible?
Answer: In ITR 1 & 4, Deduction u/s 80TTA and any other deductions can be mentioned in the Total deductions tab and other ITR deductions can be included in Schedule VI-A under Part-C, Part-B, Part D and Part CA and D.
Q3 - How To Find Relevant ITR 7 Utility Dropdown?
Answer: Individuals claiming exemptions in any of the below-mentioned sections are not required to file ITR-7, they may use other ITR types as appropriate to file the return.
Section 10(20); Section 10(23AA); Section 10(23AAB); Section 10(23BBA); Section 10(23BB); Section 10(23BBC); Section 10(23BBE); Section 10(23BBG); Section 10(23BBH); Section 10(23C)(i); Section 10(23C)(ii); Section 10(23C)(iii); Section 10(23C)(iiia); Section 10(23C)(iiiaa); Section 10(23C)(iiiaaa); Section 10(23C)(iiiaaaa); Section 10(25)(i); Section 10(25)(ii); Section 10(25)(iii); Section 10(25)(iv); Section 10(25)(v); Section 10(25A); Section 10(26AAB); Section 10(26B); Section 10(26BB); Section 10(26BBB); Section 10(44).
Q4 - How To Register For A Legal Document/Heir Required?
Answer:
Step 1: Login into the e-filing portal --- https://eportal.incometax.gov.in/iec/foservices/
Step 2: Authorize Partners and click on Register as Representative Assessee
Step 3: Next click on ‘Let’s Get Started’ and ‘Create A New Request’
Step 4: Choose The Category of Assessee (Deceased Legal Heir) and all the required details, upload documents and click on Continue
Make sure that you upload the following documents:
Copy of PAN of the deceased
Copy of legal heir proof as per the norms (any of the below)
− The legal heir certificate issued by a court of law.
− The legal heir certificate issued by the local revenue authorities.
− The registered will.
− The surviving family members' certificate issued by the local revenue authorities.
− The family pension certificate issued by the State/Central government
− Letter issued by the banking or financial institution in their letterhead with seal and signature mentioning the particulars of nominee or joint account holder to the account of the deceased at the time of the demise.
Copy of Order passed in the name of the deceased, if applicable
Copy of death certificate issued by Municipal Authority or Corporation or Registrar of Deaths
Copy of Letter of Indemnity (optional)
(In case any of these documents are in regional languages, kindly provide a translated and notarized copy in either English or Hindi).
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