Who cannot use ITR – 1 (SAHAJ)?

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Full Text of the Document

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....eld 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 deduction under sec....