Foreign Travel or High Electricity Bills: You Might Be Legally Needed to File ITR

Mitali , Last updated: 02 August 2025  
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Filing an ITR becomes mandatory for certain small taxpayers, even if their income is below the taxable limit. As per clause four of the seventh provision of Section 139(1) of the Income Tax Act, filing is mandatory under the following conditions: Expenditure over Rs 2 lakh in foreign currency Pa

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Published by

Mitali
(Finance Professional)
Category Income Tax   Report

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