Income Tax Return: Know who needs to file ITR-1, who dont

The last date for filing Income Tax Return (ITR) for Assessment Year 2019-20 is approaching fast. You would need to file ITR before the deadline to avoid penalties. But before that, it is important to know which form you need to fill for filling the ITR. There are different types of forms for filing ITR for different categories of taxpayers. So if you belong to a different category, you may not need the most popular ITR-1, which is also known as SAHAJ.  According to the Income Tax department's official website, Income Tax Return Form ITR - 1 (SAHAJ) is used by an individual whose total income includes:

- Income from salary/pension; or
- Income from one house property (excluding cases where loss is brought forward from previous years); or
- Income from other sources (excluding winnings from lottery and income from race horses, income taxable under section 115BBDA or Income of the nature referred to in section 115BBE).

If the income of another person like spouse, minor child, etc., is to be clubbed with the income of the taxpayer, then this  form can be used only when such income falls in any of the above categories.

ITR-1 should not be used in the following cases:

- When the individual is a non-resident or not an ordinary resident
- When the individual's total income for the Assessment year exceeds Rs. 50 lakh;
- When total income for the year includes income from more than one house property.
- When the individual's total income for the year includes income from winnings from lottery or income from race horses or income taxable under section 115BBDA.
- When the individual's total income for the year includes income chargeable to tax under the head "Capital Gains".
- When the individual's total income for the year includes the income of nature referred to in section 115BBE.
- When the individual's total income for the year includes an agricultural income of more than Rs. 5,000.
- When the individual's total income for the year includes income from business or profession.
- When the individual's total income for the year includes loss under the head "Income from other sources".
- When the individual has claimed relief under section 90 and/or 91.
- When the individual has any assets (including financial interest in any entity) located outside India or signing authority in any account located outside India.
- When the individual has income from any source outside India.
- When the individual has any income to be apportioned in accordance with provisions of section 5A.