Return Form ITR – 1 (SAHAJ) cannot be used by an individual:
Whose total income for the Assessment year 2017-18 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 undersection 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 referred 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.
