This Return Form should not be used by an individual/HUF whose total income for the assessment year 2015-16 includes:-
# Income from capital gains; or # Income from Business or Profession; or # Any claim of relief/deduction under section 90/90A/91; or # Any resident having any asset (including financial interest in any entity) located outside India or signing authority in any account located outside India; or # Any Resident having Income from any source outside India.