Basic doubts on itr forms sahaj and itr2

I may please be excused if my questions are ‘silly’

1. To qualify for using SAHAJ form, Is the limit of Rs 50 lakhs income TAXABLE INCOME or TOTAL GROSS INCOME? For example, is a person with savings bank interest of Rs 3 lakhs and NONTAXABLE (cash gift from immediate family) of more than Rs 50 lakhs eligible to use SAHAJ?

2. ITR2 requires submission of Assets and Liabilities statement when income exceeds Rs 50 lakhs. Here again is it TAXABLE INCOME or TOTAL GROSS INCOME?