​​​​Return Form ITR - 1 (SAHAJ) cannot be used by an these individuals:

• Whose total income for the Assessment year 2018-19 exceeds Rs. 50 lakh;
• Whose total income for the year includes income from more than one house property.
• Whose total income for the year includes income from winnings from lottery or income from race horses or income taxable under section 115BBDA.
• Whose total income for the year includes income chargeable to tax under the head "Capital Gains".
• Whose total income for the year includes income of the nature refferred to in section 115BBE.
• Whose total income for the year includes agricultural income of more than Rs. 5,000.
• Whose total income for the year includes income from business or profession.
• Whose total income for the year includes loss under the head "Income from other sources".
• Who has claimed relief under section 90 and/or 91​.
• Any Resident​ having any assets (including financial interest in any entity) located outside India or signing authority in any account located outside India.
• Any resident having income from any source outside India.