Itr

1. Can use ITR-1

Who cannot use this Return Form This Return Form should not be used by an individual whose total income for the assessmentyear 2015-16 includes:-

(a) Income from morethanone house property; or

(b) Income from Winningsfrom lottery orincome from Race horses; or

(c) Income under the head "Capital Gains' e.g., short-term capital gains or long-term capital gainsfrom sale of house, plot,shares etc.; or (d)

Agricultural income in excess of 5,000; or 

e Income from Business or Profession; or (Q Loss underthe head 'Income from othersources';or (g) Person claiming relief undersection 90 and/or91; or

(h) Any resident having any asset (including financial interest in any entity) located outside India or signing authority in any account located outside India or

(i) Any resident having income from any source outside India

2. Both should declare all joint accounts (whether assessee has first name or not, in that account) it in their respective ITR.