Who cannot use ITR – 1 (SAHAJ)?

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..... Who has held unlisted equity shares at any time during the previous year Who claims deduction under section 80QQB or section 80RRB in respect of royalty from patents or books Who is a person in whose case tax has been deducted under section 194N. Who is a person in whose case payment or deduction of tax has been deferred under section 191(2) or section 192(1C) Who claims dedu .....

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..... under the head 'Other sources' which is taxable at special rate d) Dividend income exceeding Rs. 10 lakhs taxable under section 115BBDA e) Unexplained income (i.e., cash credit, unexplained investment, etc.) taxable at 60% under section 115BBE f) Agricultural Income exceeding Rs. 5,000 g) Income from any source outside India - Manuals - Ready reckoner - Law and practice .....

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