Individuals and Hindu Undivided Families (HUFs) with an income greater than Rs. 50 lakh, provided they do not earn income from Profit and Gain of Business or Profession (PGBP) and do not have PGBP income in the form of interest, salary, bonus, commission, or any type of remuneration received from a partnership firm. If the income of the spouse and minor child is combined, it should also fall under the specified income categories above.