Any Individual or other sepcified person can file ITR 1 on or before 31 July of assessment year. Below is the list of Specified Persons:
Individuals being a Resident (other than Not Ordinarily Resident)
having total Income (Net Taxable Income) upto Rs.50 lakhs,
having Income from Salaries, One House Property, Other Sources (Interest, Divedent etc.) and Agricultural Income upto Rs.5000
(Not for an Individual who is either Director in a company or has invested in Unlisted Equity Shares)
Persons who can not file ITR:
Person having business Income, Income from Capital gain
Person who are director in company
Person Having Taxable income more than 50 Lakh.