Current account ITR

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hi experts,

could you please help me below.

I have started paper bag manufacturing three months back and in my current account I have earned only 1000 rs.

should I file anything ? how the ITR works for current account? if this is not the right forum please provide me any link where I can study
Replies (1)

READ Sec 139 (1) 

https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx

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