As provided u/s 10 (26) of the Income Tax Act, 1961, I am exempted from paying Income Tax since my income is arising solely in Mizoram, which is a notified Tribal Area as defined in Para 20 of the Sixth Schedule.
My question is, do I have to compulsorily file ITR? If so, which ITR do I have to file?
Yes when gross income exceeds basic exemption limit.
ITR selection depends upon nature of income. If no business income, file ITR 2.
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