Filling Nil income tax return

Even though it is not mandatory for a senior citizen to file IT return if his aggregate income from all the sources is below Rs. 3 lakhs in any fiscal, but he may file the return to get refund back, which may have been deducted by bank or other deductors.

Secondly, advantage of filling ITR (even nil return) is to avoid any query/notice from ITD which may arise due to the digital survey programmes run by the department like NMS, to catch hold of high transactions, but non fillers.