STUDENT Rajasthan
2156 Points
Joined November 2009
In simple terms, please note that the aforesaid Rule 12 , sub clause 1(a) provides that ITR-1 (SAHAJ ) can be filed only by an individual having no income other than
1. Salary income or,
2. pension income or,
3. income from house property or
4. Income from other sources (other than winnings from lottery or horse race )
Important point to note is the fact that nowhere it is written that SAHAJ can not be filed by an individual having agriculture income in excess of Rs 5000
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