Answer ( 1 )

  1. Return Form ITR – 1 (SAHAJ) cannot be used by an individual:
    • Who is non-resident or not oridinary resident

    • Whose total income for the Assessment year 2018-19 exceeds Rs. 50 lakh;

    • Whose total income for the year includes income from more than one house property.

    • Whose total income for the year includes income from winnings from lottery or income from race horses or income taxable under section 115BBDA.

    • Whose total income for the year includes income chargeable to tax under the head “Capital Gains”.

    • Whose total income for the year includes income of the nature refferred to in section 115BBE.

    • Whose total income for the year includes agricultural income of more than Rs. 5,000.

    • Whose total income for the year includes income from business or profession.

    • Whose total income for the year includes loss under the head “Income from other sources”.

    • Who has claimed relief under section 90 and/or 91​.

    • Any Resident​ having any assets (including financial interest in any entity) located outside India or signing authority in any account located outside India.

    • Any resident having income from any source outside India.

    • Who has any income to be apportioned in accordance with provisions of section 5A​

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