--- title: "Vipin Upadhyay Clarifies Eligibility Criteria Amid Expansion of ITR-1 Scope" date: 2026-04-08 author: "King Stubb & Kasiva" url: https://ksandk.com/news/eligibility-criteria-amid-expansion-of-itr-1-scope/ --- # Vipin Upadhyay Clarifies Eligibility Criteria Amid Expansion of ITR-1 Scope Posted On - 8 April, 2026 • By - King Stubb & Kasiva ![Press release update banner for King Stubb & Kasiva legal news and announcements](https://ksandk.com/wp-content/uploads/Website-PR-update-5-1-2.png) In a recent article published by *Moneycontrol*, Vipin Upadhyay shed light on the revised scope of ITR-1 and the implications for taxpayers. ![Website PR update 5 1 2](https://ksandk.com/wp-content/uploads/Website-PR-update-5-1-2.png) While the inclusion of long-term capital gains (LTCG) up to the exemption limit marks a notable expansion, Vipin emphasized that the core eligibility criteria for filing ITR-1 remain unchanged. “The eligibility conditions otherwise remain unchanged: total income must not exceed Rs 50 lakh, and income should be derived from salary, one house property, and other sources (such as interest income),” he stated. His clarification provides important guidance to taxpayers navigating the updated framework, ensuring that individuals clearly understand whether they qualify to file under ITR-1 despite the expanded scope. Read more: [https://www.moneycontrol.com/news/business/personal-finance/itr-1-expands-scope-to-include-ltcg-up-to-exemption-limit-here-s-what-else-has-changed-13877290.html](https://www.moneycontrol.com/news/business/personal-finance/itr-1-expands-scope-to-include-ltcg-up-to-exemption-limit-here-s-what-else-has-changed-13877290.html) --- ## Office Locations - [New Delhi](https://ksandk.com/locations/top-corporate-law-firm-in-delhi/) (HQ): +91-11-41318190 | info@ksandk.com - [Mumbai](https://ksandk.com/locations/top-corporate-law-firm-in-mumbai/): 3 offices (Nariman Point, Lower Parel, Andheri) | mumbai@ksandk.com - [Bangalore](https://ksandk.com/locations/top-corporate-law-firm-in-bangalore/): bangalore@ksandk.com - [Chennai](https://ksandk.com/locations/chennai/): chennai@ksandk.com - [Hyderabad](https://ksandk.com/locations/hyderabad/): hyderabad@ksandk.com - [Pune](https://ksandk.com/locations/pune/): pune@ksandk.com - [Kochi](https://ksandk.com/locations/kochi/): kochi@ksandk.com ## Contact - [Contact Page](https://ksandk.com/contact-us/) - General: info@ksandk.com | +91-11-41318190 - WhatsApp: +91-7428567444 - [Privacy Statement](https://ksandk.com/privacy-statement/) - [Terms of Use](https://ksandk.com/terms-of-use/)