Whose total income includes income from more than one house property.
Whose total income for the year includes income from winnings from lottery or income from race horses.
If the total income includes income taxable under the head “Capital Gains”.
Having agricultural income of more than Rs. 5,000.
Total income for the year includes income from business or profession.
Whose total income for the year includes loss under the head “Income from other sources”
Who has claimed relief of double taxation or foreign tax paid under Section 90, 90A,91
Any Resident having any assets (including financial interest in any entity) located outside India or signing authority in any account located outside India.
Any resident having income from any source outside India
