Filling of return of income and residential status

Mr.A is an Indian citizen working in india till May 2021 and earned salary Rs.1,00,000 during the current yr and no other source of income. Upto last year he filed incometax returns. During the current yr he will leave India for his higher studies to US in August month. He stays in india only till now. This is the first time he is leaving India.

As per my view
He is resident and ordinarily resident
because he satisfies 2nd basic condition ( i.e 60days or more in current yr and 365 days in last 4 P.y's)
additional conditions also satisfies because this is the first time he lis leaving India.

My query is
Is return filing is mandatory if his source of income is only Rs.1,00,000 and no other income in India and US.
pls correct me if I am wrong Incase of residential status.
Replies (5)
Quick Summary
This discussion clarifies the mandatory filing of income tax returns for Indian citizens, even with a modest income of Rs. 1,00,000. It addresses the residential status of an individual leaving India for higher studies in the US, confirming their status as resident and ordinarily resident. The advice suggests filing returns to avoid potential notices from the IT department, despite no outstanding dues.

You need not file for AY2022-23.But IT dept doesn't follow IT Act so they issue notice even if there's no outstanding dues. You should continue filing returns to avoid nuisance.
Agree with above
Am I correct regarding residential status???
Yes it's okay
Yes you're correct

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