The organic to exhibit tautomerism it has to statisfy one of the

following structural condition:

1) The organic species where M group is attached to the sp3

carbon/sp3 Nitrogen containing at least one hydrogen. This
sp3 carbon is called as alpha carbon
2) The organic species where OH group is attached to the
double bonded carbon or double bonded carbon can exhibit
the tautomerism.
3) Example- CH3-NO2 here(NO2) is M group