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Taxpayers with LTCG up to ₹1

Individuals earning income through salary, pension, rental income from a single house, or interest on investments, and who have LTCG from specified instruments such as listed equity shares, equity mutual funds, and business trusts, can now file their returns using ITR-1 (Sahaj) or ITR-4 (Sugam), provided their total annual income does not exceed ₹50 lakh.…

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