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of <h1>Individuals Ineligible for Form SAHAJ (ITR-1) in AY 2019-20: Foreign Assets, High Income, Directorships, and More.</h1> For the Assessment Year 2019-20, certain individuals are ineligible to file Form SAHAJ (ITR-1). These include individuals with assets or financial interests outside India, signing authority in foreign accounts, foreign income, income apportioned under section 5A, specific deductions under section 57, directorships in companies, holdings in unlisted equity shares, income taxed at source by another, tax relief claims under sections 90 or 90A, agricultural income over five thousand rupees, total income exceeding fifty lakh rupees, or income under sections 115BBDA or 115BBE. Eligible individuals are residents with income from salaries, limited house property, or other sources excluding specific winnings.
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