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![]() ![]() is not covered under the eligibility conditions for ITR-1ģ. ![]() owns and has income from more than one house property.has deferred income tax on ESOP received from employer being an eligible start-up.has tax deduction under section 194N of Income Tax Act.has taxable capital gains (short term and long term).has income from lottery, racehorses, legal gambling etc.has agricultural income exceeding ₹ 5000/. ![]() is a Resident Not Ordinarily Resident (RNOR), and Non-Resident Indian (NRI).ITR-1 cannot be filed by any individual who: ![]() Who is not eligible to file ITR-1 for AY 2022-23?
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