When can you not use Form ITR1 to file income tax return for FY 2020-21?

Nearly half of all the income tax returns (ITRs) filed for FY2021-22 has been filed using Form ITR-1. This is the ITR form used by most salaried taxpayers and is also known as Sahaj. ITR-1 can be filed if:
Do keep in mind that ITR-1 can be used to file ITR even if you own one single property jointly with your spouse.
However, there are situations where an individual taxpayer cannot use ITR-1 to file tax returns for FY 2020-21 despite having the above-mentioned sources of income.

When can you not use ITR-1?
According to tax laws, an individual cannot file ITR-1 if any of the following criterion are met:
What to do if you cannot file ITR-1
Individuals who do not satisfy the eligibility conditions of ITR-1 should worry not. These individuals can use different ITR forms to file their tax returns. For instance, individuals having capital gains (either short-term and/or long-term), holding unlisted equity shares or is a director of a company can use ITR-2 to file their income tax return.
Similarly, individuals/HUF having business income or income from profession can use ITR-3 to file their income tax return.

Also Read: Which income tax return form is applicable to you for FY 2020-21?

Also Read: How to file ITR-2 with salary, capital gains and other incomes

Also Read: How to file ITR-1 with salary, home loan and other incomes