The last for filing an Income tax return for the financial year 2018-19 is July 31, 2019. According to the update on income tax India efiling website, "ITR 1,2,3,4 and 5 for assessment year (AY) 2019-20 is now available for e-filing. Other ITR forms will be available shortly."

If you are filing ITR-1 form, you must know about the procedural changes so as to make your return filing smooth and easier. It may be noted that all the resident individuals who have a gross income of up to Rs 50 lakh can e-file ITR-1 form (SAHAJ) provided by the income tax department. Given below are five such changes. 

1. In the ITR-1 online form, a new section 80GGA has been added. This section provides a deduction for the donations made for scientific research or rural development. You are required to provide details in this tab if you wish to claim the deduction. However, individuals with business income are not eligible to claim this deduction.

2. The I-T department has decided to issue only e-refunds from March 1, 2019. It may be noted that e-refunds will be issued to only those bank accounts that are linked to the taxpayer's PAN and are validated on the e-filing website.

3. In a departure from last year, this year while mentioning details of the house property, you are required to mention if the house is self-occupied, let-out or deemed let out in the ITR-1 form. 

4. If in the previous financial year i.e. 2018-19 you have sold your property, while filing the ITR-1 form you will be needed to mention the details of the buyer to whom you have sold your property.

5. If you have made any donations in the fiscal year 2019, you will be needed to give a detailed break-up of the donation made under Section 80 G of the amount as to how much of it was made in cash and how much through banking channels.