Section 12(1)(a) in Income Tax Rules, 1962

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Union of India - Subsection

Section 12(1)(a) in Income Tax Rules, 1962

(a)in the case of a person being [an individual who is a resident other than not ordinarily resident and] [Substituted for 'an individual' by the Income-tax (Second Amendment) Rules, 2018, w.r.e.f. 1-4-2018.] 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; or

(ii)"Income from house property", where assessee does not own more than one house property and does not have any brought forward loss [or loss to be carried forward] [Inserted by the Income-tax (Second Amendment) Rules, 2018, w.r.e.f. 1-4-2018.] 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:

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Union of India - Subsection

Section 12(1)(a) in Income Tax Rules, 1962