ITR-1 eligibility clarified: individuals with salary, single house property and limited other-source income may use this form.

Eligibility for use of ITR 1 (SAHAJ) is limited to individuals whose total income includes salary or pension; one house property provided no brought forward loss from previous years; and other sources income excluding lottery winnings, income from race horses, and incomes taxable under the specified special heads. Clubbed income of others may be included only if that income also falls within these permitted categories.

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