Income tax

If aggregate income from all sources that accrued in India, is below basic exemption limit...... no need to file any ITR.

sir, 

there is no income for them at all. they just got mail from income tax that its a remainder to file ur return. i think they have some nre accounts and some amount deposited in it. is this necessary to state that income details if their return is filed now?

Check properly FDs, bank account transactions in NRO acc, if any.......  (verify with Form 26AS)

If the interest received/accrued with all other taxable credits in the account/s is below BEL, you can reply accordingly.

Sukesh-ji, (Just for information) If anyone is sending amount from outside India to India, then it is a good practice of mentioning that amount in Exempt Income column in ITR. It helps in maintaining the records of funds that are entering India.