In case of exempted income, return is compulsory or not

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

09 July 2016 Sir/Madam,
An individual has following incomes for Financial Year 2015-2016.
(1) Interest from Bank FDs = Rs. 1,81,000
(2) Interest from Savings Bank A/c s = Rs. 9,200
(3) Gift of money from Father = Rs. 1,80,000

Gift of money is received by him from his father, through an Account Payee Cheque. T hat cheque was credited into his own bank savings account.

He does not have any salary or business income.

Here, the gift Rs. 1,80,000 from relative(father) is exempt.
And his other incomes are of Rs. 1,90,200. (1,81,000+9,200)
Total income is Rs. 3,70,200 .

Que. : 1 : Is it compulsory to file Income Tax Return for this individual ?
Que. : 2 : If Yes, then is it compulsory to show gift income in the return ?
Que. : 3 : If, it is compulsory to show exempt income of gift, in the return,
then where to show it ? Under which head , in which column/row, in ITR-1 ?

Que. : 4 : In this case, If this individual does not file Income tax Return , then what problems may he have to face in future? Will it be break of any rule or law, if not filed Income tax return, here?

Please, provide your opinion and guidance.
Thanks.