<h1>CBDT Eases ITR-1 and ITR-4 Filing Rules for Joint Property Owners and Section 139(1) Proviso Conditions.</h1> The Central Board of Direct Taxes (CBDT) has relaxed the eligibility conditions for filing Income-tax Return Forms ITR-1 (Sahaj) and ITR-4 (Sugam) for the Assessment Year 2020-21. Initially, individuals with jointly owned property or those required to file under specific conditions were ineligible for these simplified forms, causing concerns over increased complexity. After reviewing the situation, CBDT decided to permit individuals with joint ownership of a single house property and those meeting conditions of the seventh proviso to section 139(1) of the Income-tax Act, 1961, to file returns using ITR-1 or ITR-4, provided they meet other criteria.