Rule - 12 (of Income Tax Rules, 1962), Income-tax Rules, 1962

(1) The return of income required to be furnished under sub-section (1) or sub- section (3) or sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) [or sub-section (4E)] [or sub-section (4F)] of section 139 (of Income Tax Act, 1961) or clause (i) of sub-section (1) of section 142 (of Income Tax Act, 1961) or sub-section (1) of section 148 (of Income Tax Act, 1961) or section 153A (of Income Tax Act, 1961) [***] relating to the assessment year commencing [on the 1st day of April, 1[2019] shall,—

[(a) in the case of a person being 2[an individual who is a resident other than not ordinarily resident and] where the total income includes income chargeable to income-tax, under the head,—(i) "Salaries" or income in the nature of family pension as defined in the Explanation to clause (iia) of section 57 (of Income Tax Act, 1961); or(ii) "Income from house property", where assessee does not own more than one house property and does not have any brought forward loss 3[or loss to be carried forward] under the head; or(iii) "Income from other sources", except winnings from lottery or income from race horses [and does not have any loss under the head], be in Form [SAHAJ] (ITR-1) and be verified in the manner indicated therein:] [Provided that the provisions of this clause shall not apply to a person who,—4[(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 (of Income Tax Act, 1961);]4a[(ID) has claimed deduction under section 57 (of Income Tax Act, 1961), other than deduction claimed under clause (iia) thereof;(IE) is a director in any company;(IF) has held any unlisted equity share at any time during the previous year;(IG) is assessable for the whole or any part of the income on which tax has been deducted at source in the hands of a person other than the assessee;](II) has claimed any relief of tax under section 90 (of Income Tax Act, 1961) or 90A (of Income Tax Act, 1961) deduction of tax under section 91 (of Income Tax Act, 1961);[(III) has agricultural income, exceeding five thousand rupees;]]7[(IV) has total income, exceeding fifty lakh rupees;(V) has income taxable under section 115BBDA (of Income Tax Act, 1961); or(VI) has income of the nature referred to in section 115BBE (of Income Tax Act, 1961)