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CBDT eases eligibility conditions for filing ITR-1 & ITR-4 for AY 2020-21

January 10, 2020
The CBDT has recently notified new ITR-1 & ITR-4 forms for AY 2020-21. As per new eligible conditions, a person who owns a property in joint ownership wasn’t made eligible to file the ITR-1/ITR-4. Further, a person required to file return as per seventh proviso to section 139(1), was also not eligible to file ITR-1. Considering the hardship likely to cause to individual taxpayers, the board has decided to revoke these new eligible conditions.
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