AMIT BAJAJ ADVOCATE

The most awaited SARAL II form i.e ITR-1 has been notified by the CBDT for the A.Y 2010-11 vide notification  dated 23/04/2010. The new SARAL II Form is different from the earlier ITR-1 form in many respects.

The new SARAL II (ITR-1) form is of two pages only. The earlier ITR-1 form was also of two pages but the earlier ITR form could be filed by only those assessee who had income from the salaries/Pension and Income from Interest if any. But the new form can be filed by the asseessees having salary/pension Income, Income from one house property (excluding loss brought forward from previous years),Income from Other Sources (Excluding Winning from Lottery and Income from Race Horses).

FIR means First Information Report i.e report about the happening of a crime. Whenever anyone meet with a crime or see the crime happening and he informs the police, it should constitute an FIR and police should not refuse to register it.

But the reality is that the whenever a common man goes for registering a FIR its never easy for him. It is generaly seen that the Police always first start enquiring about the crime whether it has happened or not instead of registering FIR. But actualy what should happen is that after registering the FIR the enquiry should be started because the basis of Police enquiry should be FIR.