is not covered under the eligibility conditions for ITR-1ģ.
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 ₹ 5000/.
is a Resident Not Ordinarily Resident (RNOR), and Non-Resident Indian (NRI).
ITR-1 cannot be filed by any individual who: Who is not eligible to file ITR-1 for AY 2022-23?
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).Ģ.
O Interest received on Enhanced Compensation O Interest from Deposits (Bank / Post Office / Cooperative Society)
Income is from salary, one house property, family pension income, agricultural income (up to ₹5000/-), and other sources, which include:.
Total income does not exceed ₹ 50 lakh during the FY.
ITR-1 can be filed by a Resident Individual whose: Who is eligible to file ITR-1 for AY 2022-23?
Central & State Government Department/Approved Undertaking Agencyġ.