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In this article we shall detail out how to fill fields A1-A22 in Income Tax Return Form (ITR) form for an individual which includes personal information for the finanical year 2012-13. It’s immaterial whether you file returns electronically or physically file the information that needs to be filled remain the same.

ITR Form

As mentioned in our article Basics of Income Tax Return Different forms are prescribed for filing of returns for different type of tax-payers and nature of income.  Forms for the finanical year 2012-13 can be downloaded from Income tax website:NEW RETURN FORMS FOR ASSESSMENT YEAR 2012-13. Every field in the form has a tag for example:Tag for FIRST NAME is A1, while PINCODE is A13. These tags help to find the appropriate field fast. We shall be referring to these tag names often.

ITR1: Personal Information

ITR1: Personal Information

 A1 to A16:Personal information

From A1 to A16 information required to be filled is personal information such as First Name, Date of Birth, Email Address. These fields are self-explanatory except for A7 Income Tax Ward or Circle which is discussed below. Fill the First Name, Middle Name, Last Name, Date of Birth as per the PAN Card. Date has to be filled in format of DD/MM/YYYY. So for someone born on 5th June 1971 the Date of birth will be 05/06/1971.

In the address field filing of PIN CODE is mandatory. Email Address,Residential Phone number in format STD Code( first 5 digits)  Phone number ( 8 digits), Mobile number are for faster communication from/with the Income Tax Department.

A7 Income Tax Ward or Circle.

To find this you can go to incometaxindiaefiling.gov.in:Know Your Jurisdictional AO and enter you PAN number. Details such As Name of Taxpayer, Area Code etc will be shown as given below(Name and PAN number has been masked in the example below but you would see it for PAN number entered) . You have to enter value of Jurisdiction field which in example below is DCIT/ACIT CIR 14(1)

Assessing office Jurisdiction

Assessing office Jurisdiction

Often  efiling software do not force you to enter Jurisdiction field while filing the tax return. The ward number indicates which officer will assess your income and process your claim for refund.

Shade properly

Fields A17-A20 need to be shaded. The proper way to do is shown in picture below:

Way to shade

Way to shade: Correct and Incorrect

A17 or Employer category

In case of an individual, for “employer category”,

  • Government category includes Central Government/ State Governments employees.
  • PSU category includes public sector companies of Central Government and State Government
  • Others category include all others who are not  Central Government/ State Governments employee or work for public sector companies of Central Government and State Government
Nature of employment

Nature of employment

A18 or Nature of tax returns

The category is based on total tax payable with and interest and total prepaid tax. These are in Part D:TAX COMPUTATION AND TAX STATUS of the ITR Form. For ITR 1 D8: total tax and interest and D12:Total prepaid taxes are the fields to be considered as shown in picture below.

How to choose Nature of Tax

How to choose Nature of Tax

  • If total tax and interest < total prepaid tax then fill tax refundable
  • If total tax payable > total prepaid tax then fill tax payable
  • If total tax payable = total prepaid tax then fill nil tax balance
A19 Tax category

A19 Tax category

Note: Our suggestion is:  Unless you have paid more tax and are asking for refund you should pay your tax liability and file under  “nil tax balance” at least when you are filing for first time before the due date 31-Jul-2012 under section 139(1).

A19 or Residential status

There are three types of Residency defined under Income Tax Act:Resident, Non-resident Indian (NRI), Resident but not ordinarily resident. To determine which category you fall into for Assessment Year 2012-13, apply the following tests to the number of days you were in India in the Financial year from April 1 2011 to March 31 2012.

Resident :A Resident is one who falls into either of these two categories:

  1. Is in India for 182 days in the year or more, OR
  2. In the preceding four years was in India for 365 days or more, and in the current tax year is in India for a total of 60 days or more

This applies to citizens of any nationality. However the period of 60 days in the second clause above will be extended to 182 days for those who fall into one of these two categories:

  1. an Indian citizen who left India in any year for employment outside India, OR
  2. an Indian citizen or a foreign citizen of Indian origin (NRI), who is outside India, comes on a visit to India

Non-Resident : A tax assessee is non-resident if he or she is not a Resident as-per the section above.

Resident but Not Ordinarily Resident : A Resident is “not Ordinarily Resident” if he or she fulfils either of these two conditions:

  1. Has been a Non-Resident in India for 9 out of 10 preceding years, OR
  2. During the 7 preceding years been in India for a total of 729 days or less

InvestmentYogi:The difference between Resident, Non-resident, and Not Ordinarily Resident  gives an overview of Residency with information on Tax Liability , CoolGuy explains it with examples on Yahoo:Latest definition of Resident but not Ordinarily Resident, for income tax?

Please shade the appropriate Residency. Follow the same rule of shading as explained above.

Nature of residency

Nature of residency

A20-A22: Nature of filing returns 

Nature of filing returns

Nature of filing returns

  • If you are filing returns before deadline which is 31st Jul 2012, you need to shade the box “Before due date-139(1)”.
  • But if you are late, you need to fill in “After due date:139(4)”.
  • However, if you are filing your returns for the same year for the second time, choose “Revised return-139(5)”. Typically, you file a return a second time when you miss some information or commit a mistake while filing your original returns. In the box below, you will also need to state the receipt number of your original return and the date on which you filed it.
  • Additionally, the income-tax authority may also ask you to file your returns again under three distinct sections. Section 142(1) is meant for late or non-submission of return, section 148 is for reassessment and section153A/153C are for search and requisition and for any other person.

Shade the relevant section. Rule for shading remains same as explained earlier.

Section 139(1), 139(5), 142(1) , 153A/153C etc are various sections of Income Tax Act 1961 which covers the details about filing of income tax returns. Interested reader can read the Details of Section 139

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