The following types of income do not form a part of the ITR 1 form: Profits and gains from business and professions Capital gains Income from more than one house property Income under the head ‘other sources of specified nature, such as: Winnings from lottery The activity of owning and maintaining racehorses Income taxable at special rates under Section 115BBDA or Section 115BBE of The Income Tax Act, 1961 Income to be apportioned in accordance with provisions of Section 5A