ITR-1 eligibility restricted: individuals with foreign assets, business or capital gains income, or special-rate incomes excluded. ITR-1 (SAHAJ) is not available to individuals who are non-resident or not ordinarily resident, directors, or those whose total income exceeds the applicable threshold; it is also precluded where the taxpayer has income from multiple house properties, held unlisted equity shares, claims specific royalty or other named deductions, or is subject to specified withholding or deferred tax provisions. The form cannot be used by taxpayers with foreign assets or signing authority abroad, those carrying forward losses, claiming tax credits in another person's hands, or having business income, capital gains, special-rate other-sources income, certain dividend or unexplained income, agricultural income above a small amount, or any foreign-source income.