> 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