Is it mandatory to file itr 1 return for every year

This query is : Resolved

Manjunath K (Querist)
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17 July 2018 Dear Sir,

one of my friend filed ITR Return last year & the tax liability is nil..

this year also his income is not taxable , so is it compulsory to file return every year? even though if a person's income is below taxable income.

CA Mayur Todmal

CA Mayur Todmal (Expert)
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17 July 2018 not compulsory , but advisable to file itr regularly

RAM KUMAR.K.S

RAM KUMAR.K.S (Expert)
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17 July 2018 dear sir, even if your tax liability is nil, if your gross total income is the deciding criteria. If your gross total income before giving deductions under chapter VIA exceeds basic exemption limit, then you are required to file Income Tax return. Also, if you are having any source of income outside India, then assessee should file ITR.