Owns and has income from more than one house property.Has deferred income tax on ESOP received from employer being an eligible start-up.Has tax deduction under section 194N of Income Tax Act.Has taxable capital gains (short term and long term).Has income from lottery, racehorses, legal gambling etc.Has agricultural income exceeding Rs 5000.Is a Resident Not Ordinarily Resident (RNOR), and Non-Resident Indian (NRI).ITR-1 cannot be filed by any individual who:

Income of Spouse (other than those covered under Portuguese Civil Code) or Minor is clubbed (only if the source of income is within the specified limits as mentioned above).

Interest received on Enhanced Compensation.

Interest from Deposits (Bank / Post Office / Cooperative Society).

Income is from salary, one house property, family pension income, agricultural income (up to Rs 5000), and other sources, which include:.

Total income does not exceed Rs 50 lakh during the FY.Income Tax Return: Why You Need Form 26AS When Filing ITR?Īccording to the IT department, ITR-1 can be filed by a resident individual whose:

Itr receipt download