Any individual or HUF whose total income before deducting CH VI A deductions and Sec 54/54B/54D/54EC/54F/54G/54GA/54GB is more than the basic exemption limit
source https://www.caclubindia.com/articles/which-individuals-required-to-file-itr-which-itr-form-to-be-used-45913.asp
source https://www.caclubindia.com/articles/which-individuals-required-to-file-itr-which-itr-form-to-be-used-45913.asp
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