Who can and cannot file income tax return using ITR-1 for FY 2022-23?

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Key Points

Not all salaried individuals can file their tax returns using ITR-1 form..

Mihir Tanna, associate director (direct tax), S K Patodia and Associates, a Mumbai-based CA firm says, If an individual has a single self-occupied house property bought on loan, they may file ITR-1, but the maximum amount of set-off would be Rs 2 lakh from other incomes, and this loss cannot be carried forward...

Income from capital gains and speculative gains: If an individual has any capital gains income like profit from the sale of mutual funds, gold, equity shares, house property, and other similar assets, then they are not eligible to file their income tax return using ITR-1 form..

CA Nitesh Buddhadev, founder of Nimit Consultancy, a Mumbai-based boutique consultancy firm, says, Even if an individuals income is below Rs 50 lakh, he cannot file ITR-1 (Sahaj) if he has capital gains from sale of capital assets such as equity shares, mutual funds, Virtual Digital Assets (VDAs) such as cryptocurrency and others...

Miscellaneous investments, cash transactions and employment: ITR cannot be filed using ITR-1 form if the taxpayer has invested in unlisted equity shares or is holding a position of director in a company or has a deferred income tax liability on an employee stock option plan (ESOP) which was received due to the employer being an eligible start-up under the income tax laws..

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