• Paying salary to mother - Income Tax

Hi Experts,

I am a software professional (registered as a proprietorship). I am paying my mother monthly salary for her services. Her annual salary is less than taxable income.

Which ITR form she should fill? is it ITR1? 
Does she need form 16 / TIN etc for filing ITR. I have not registered my business as a company. It's a very small propritership firm. 

Regards,
Saket
Asked 7 years ago in Income Tax

Dear Saket,

Yes, She should file ITR1and she need not any form 16 for filing her ITR.

Please feel free to revert in case of any issues.

Thanks and Regards

Abhishek Dugar

CA CS B.Com

Abhishek Dugar
CA, Mumbai
3576 Answers
183 Consultations

You need to file ITR 1 for her.

No need of form 16

Vishrut Rajesh Shah
CA, Ahmedabad
943 Answers
39 Consultations

You are right fill ITR 1 for her

Details such as Basic Salary, DA , TA, HRA if any required for her ITR

Saket Ji if your business covered under Tax Audit Compliance's then you have to report salary to mother in Audit Report

Lalit Bansal
CA, Delhi
774 Answers
61 Consultations

You can file ITR-1 for your Mother

Pradeep Bhat
CA, Bengaluru
542 Answers
94 Consultations

Hi Saket,

You mother should file return in ITR-1. She does not need any Form 16 or TIN for filing her return of income.

Regards

Keerthiga Padmanabhan

Keerthiga Padmanabhan
CA, Greater Mumbai
784 Answers
27 Consultations

She needs to file ITR 1 showing salary income under head salaries and other income if any under Income from other sources

Mahendra Chaudhary
CA, Pune
22 Answers
2 Consultations

She need to fill ITR 1. No need of Form 16 . Online filing does not require any document.

Shyam Sunder Modani
CA, Hyderabad
1409 Answers
164 Consultations

Dear sir ,

As per section 139 of IT act, Every Individual Having Gross total income (GTI) More than Exemption limit is required to File ITR. (at present exemption limit is Rs.2,50,000)

? GTI is the income calculated before any deduction u/s 80c to 80u.

Since her Income is below the exemption limit, she is not supposed to furnish Income tax return

(In your case ITR1)

Also,

Form 16 is Furnished by the employee whose TDS has deducted by the employer,

And TIN is required To charge VAT from buyer ( irrelevant in your case)

For any clarification feel free to contact us at ca.skagarwal@gmail.com

Call at: 07503638500

Thanks Regards

CA SK Agarwal

7503638500

Shiv Kumar Agarwal
CA, Delhi
489 Answers
74 Consultations

Hello Saket,

You can very well file ITR - 1 for your mother. There is no need for Form 16 or TIN.

Trust this clarifies your query.

Feel free to call / get back in case of further clarifications.

Thanking You.

Regards,

Rohit R Sharma

BCOM, ACA, LLB-GEN, CERT. FAFP

Rohit R Sharma
CA, Mumbai
2104 Answers
95 Consultations

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