Who can use of ITR-1 return form (SAHAJ)

Who can use ITR-1 return form: -

1. Income from Salary/Pension; or
2. Income from one house property(excluding case where loss is brought forward from previous year); or
3. Income from other sources (excluding income from race horse and winning from lottery)
Note:- Further, in a case where the income of person like spouse, child, etc. is to be clubbed in the income of assessee, this return can be used if the income clubbed falls in the above income categories.

Who can not use ITR-1 return form: -

1. Income from more than one house property; or
2. Income from winning from lottery and income from race horse; or
3. Income under the head of "Capital Gain"; or
4. Income under the head of " Business and Profession; or
5. Income from agriculture/ exempt income is more than Rs. 5000; or
6. Loss under the head of "Other Sources"; or
7. Person Claiming Relief under section 90 and/or 91; or
8. Any resident having any assets(including financial interest in an entity) located outside India or signing authority in any account located outside india; or
9. Any resident having income from any source outside India.