Compulsion of filing itr u/s139(1)

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hey guys, can you tell me u/s 139(1), when will be filing of itr is compulsury , when gross total income exceed from income not chargeable to tax or when total income exceed form income not chargeable to income tax?

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Please refer sec 139(1), (4A0, (4B) & (4C). Different for all assesses.

 

Though I have not found it clearly written in section itself, as per the definition of "income" its gross income before any deductions.

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