Who Can Not Use ITR-1 (Sahaj)?

​​​​​​​​​​​Return Form ITR-1 (SAHAJ) cannot be used by an individual:

  • Who is a Non-resident or Not Ordinarily Resident
  • Who is a Director of a company
  • Whose total income exceeds Rs. 50 lakhs
  • Who has income from more than 1 house property
  • Who has held unlisted equity shares at any time during the previous year
  • Who claims deduction under section 80QQB or section 80RRB in respect of royalty from patents or books
  • Who is a person in whose case tax has been deducted under section 194N.
  • Who is a person in whose case payment or deduction of tax has been deferred under section 191(2) or section 192(1C)
  • Who claims deduction under section 10AA or Part-C of Chapter VI-A
  • Who has brought forward loss or losses to be carried forward under any head
  • Person claiming deduction under section 57 from income taxable under the head ‘Other Sources'(other than deduction allowed from family pension)
  • Who wants to claim relief under ​section 90 or section 91
  • Who wants to claim credit of tax deducted at source in the hands of any other person.
  • Who has any assets (including Financial Interest in an entity) located outside India.
  • Who has signing authority in any account outside India
  • Who has any income to be apportioned in accordance with provisions of section 5A
  • Who has any of the following income:

a) Income from Business or Profession

b) Capital Gains

c) Income taxable under the head ‘Other sources’ which is taxable at special rate

d) Dividend income exceeding Rs. 10 lakhs taxable under section 115BBDA

e) Unexplained income (i.e., cash credit, unexplained investment, etc.) taxable at 60% under section 115BBE

f) Agricultural Income exceeding Rs. 5,000

g) Income from any source outside India

Source: Income Tax India’s Official Website

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