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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Full Text of the Document

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....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) thereof; (IE) is a direc....