Direct Tax Committee of the Institute of Chartered Accountants of India (ICAI) published the Checklist for preparation of ITR 1 & ITR 4 on 8th August, 2025.
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The Direct Taxes Committee (DTC) of ICAI acknowledges the contribution made by the Committee Members, Co-opted Members and Special Invitees and the Convenor and Members of the Study Group formed for developing the “Checklist for Preparation of ITR forms”.
Content
Form ITR -1 [SAHAJ]
- Applicability of ITR-1
- Modes for filing ITR-1
- Pre-requisites for filing ITR-1 electronically
- Steps for filing ITR-1
- Sections in ITR-1
- Part A General Information
- Part B Gross Total Income
- Part C Deductions and Taxable Total Income
- Part D Computation of Tax payable
- Part E Other Information
- Schedule-IT Details of Advance Tax and Self-Assessment Tax payments
- Schedule-TDS Details of TDS/TCS
- Verification
Form ITR -4 [SUGAM]
- Applicability of ITR-4
- Modes of filing ITR-4
- Pre-requisites for filing ITR-4 electronically
- Documents needed to file ITR-4
- Steps for filing ITR-4
- Sections in ITR-4
- Part A General Information
- Part B Gross Total Income
- Part C Deductions and Taxable Total Income
- Part D Tax Computations and Tax Status
- Schedule BP Details of Income from Business or Profession
- Schedule IT Details of Advance tax and Self-Assessment Tax payments
- Schedule TCS Details of Tax Collected at Source
- Schedule TDS-1 Details of Tax Deducted at source from Salary
- Schedule TDS-2 Details of Tax Deducted at source on Income other than Salary
- Verification
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