This Return Form is to be used by an individual who is a resident other than not ordinarily
resident, whose total income for the Assessment Year 2020-21 does not exceed Rs. 50 lakh and who has income under the following heads:-
(a) Income from Salary/ Pension; or
(b) Income from One House Property; or
(c) Interest income and/ or family pension taxable under Other Sources.
NOTE:
Further, in a case where the income of another person like spouse, minor child, etc. is to be
clubbed with the income of the assessee, this Return Form can be used only if the income
being clubbed falls into the above income categories.
