Who is Eligible to File ITR 1 for AY 2019-20?
ITR -1 Form is a simplified one-page form for individuals having income up to Rs 50 lakh from the following sources :
Income from Salary/Pension
Income from One House Property (excluding cases where loss is brought forward from previous years)
Income from Other Sources (excluding winning from Lottery and Income from Race Horses)
In the case of clubbed Income Tax Returns, where a spouse or a minor is included, this can be done only if their income is limited to the above specifications.
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