1. Taxpayer receiving or received salary from more than one employer :
- Who gets salary from two or more employer/TAN.
- Who transferred from one to another offices/employer/TAN in relevant financial year.
2. Taxpayer having income from sources other than salary.
3. Taxpayer received more than Rs.10,000/- as interest from a saving bank account
4. Taxpayer having refund claims.
5. A notice issued to an taxpayer to file returns under certain specified sections.