Facility of Form SAHAJ (ITR-1) - List of person who are eligible and who are not eligible to avail the facility of simple ITR form - For the AY 2019-20

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..... person who: (I) has assets (including financial interest in any entity) located outside India; (IA) has signing authority in any account located outside India; (IB) has income from any source outside India; (IC) has income to be apportioned in accordance with provisions of section 5A ; (ID) has claimed deduction under section 57 , other than deduction claimed under clause (iia) .....

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..... se of a person being an individual who is a resident other than not ordinarily resident and where the total income includes income chargeable to income tax, under the head,- (i) Salaries or income in the nature of family pension as defined in the Explanation to clause (iia) of section 57 ; or (ii) Income from house property , where assessee does not own more than one house property and d .....

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