> Who is a Non-resident or Not Ordinarily Resident

> Who is a director of a company

> Whose total income exceeds ₹50 lakh during the financial year

> Who has income from more than 1 house property

> Who has held unlisted equity shares at any time during the previous year

> Who claims deduction under section 80QQB or Section section 80RRB in respect of royalty from patents or books

> Who claims deduction under section 10AA or Part-C of Chapter VI-A

> Who has brought forward loss or losses to be carried forward under any head

> Person claiming deduction under section 57 from income taxable under the head 'Other Sources'(other than deduction allowed from family pension)

> Who wants to claim relief under ​section 90 or section 91

> Who wants to claim credit of tax deducted at source in the hands of any other person.

> Who has any assets (including Financial Interest in an entity) located outside India.

> Who has signing authority in any account outside India

> Who has any income to be apportioned in accordance with provisions of section 5A

> Who has any of the following income:

a) Income from business or profession

b) Capital gains

c) Income taxable under the head 'Other sources' which is taxable at special rate

d) Dividend income exceeding ₹10 lakh taxable under section 115BBDA

e) Unexplained income (i.e., cash credit, unexplained investment, etc.) taxable at 60% under section 115BBE

f) Agricultural Income exceeding ₹5,000

g) Income from any source outside India