Filing Income Tax Return (ITR) for the first time can be a daunting task for many individuals. Here are some of the difficulties that one may face while filing ITR for the first time, along with relevant links for further information:

Understanding the various ITR forms: There are different ITR forms available for different types of taxpayers, such as individuals, HUFs, companies, etc. Understanding which form to use can be confusing. More information about the different ITR forms can be found on the official website of the Income Tax Department of India 

https://www.incometaxindia.gov.in/forms/income-tax-rules.aspx

Gathering all the required documents: Before filing ITR, one needs to gather all the necessary documents such as Form 16, salary slips, bank statements, investment proofs, etc. It is essential to have all the required documents to file accurate returns. The Income Tax Department's website provides a list of documents required for filing ITR: https://www.incometaxindia.gov.in/Pages/tools/guide-to-efiling.aspx

Calculating income and deductions accurately: It is crucial to calculate income and deductions accurately to avoid any errors or penalties. One can use the online income tax calculator available on the Income Tax Department's website to calculate taxable income: https://www.incometaxindia.gov.in/pages/tools/income-tax-calculator.aspx

Understanding the various sections and schedules in the ITR form: The ITR form contains several sections and schedules that need to be filled out correctly. Understanding these sections and schedules can be a challenge for first-time filers. The Income Tax Department's website provides a detailed guide on how to fill out each section of the ITR form: https://www.incometaxindia.gov.in/Pages/tools/guide-to-efiling.aspx

Filing ITR within the deadline: The deadline for filing ITR is July 31st for individuals and September 30th for businesses. Failing to file ITR within the deadline can result in penalties. The Income Tax Department's website provides information about the deadlines for filing ITR: https://www.incometaxindia.gov.in/Pages/important-dates.aspx

E-filing ITR: E-filing ITR can be a challenge for those who are not familiar with online processes. However, e-filing is mandatory for certain categories of taxpayers. The Income Tax Department's website provides a step-by-step guide on how to e-file ITR: https://www.incometaxindia.gov.in/Pages/tax-services/file-income-tax-return.aspx

By understanding these difficulties and using the resources provided by the Income Tax Department's website, one can file ITR accurately and on time.