Filing The Return Of Income - India Page 5

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Return Form ITR – 1 (SAHAJ) can be used by an individual whose total income
includes:
(1) Income from salary/pension; or
(2) Income from one house property (excluding cases where loss is brought forward
from previous years); or
(3) Income from other sources (excluding winnings from lottery and income from
race horses).
Further, in a case where the income of another person like spouse, minor child, etc., is to
be clubbed with the income of the taxpayer, this return form can be used only when such
income falls in any of the above categories.
Non-applicability of ITR – 1 (SAHAJ)
Return Form ITR – 1 (SAHAJ) cannot be used by an individual:
 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.
 Whose total income for the year includes income chargeable to tax under the head
“Capital Gains”.
 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 section 91.
 Who is 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.
Applicability of ITR 2A
Return Form ITR – 2A can be used by an individual or a Hindu Undivided Family whose
total income for the assessment year 2015-16 includes:-
(a) Income from Salary / Pension; or
(b) Income from House Property; or
(c) Income from Other Sources (including Winning from Lottery and Income from
Race Horses).
Further, in a case where the income of another person like spouse, minor child, etc. is to
be clubbed with the income of the assessee, this Return Form can be used where such
income falls in any of the above categories.
[As amended by Finance Act, 2016]

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