Income tax notice for bank transactions

file a return for last year 

and then reply for the noitce 

if deposit is more than ten lakhs u need to explain the 

source of income whatever applicable 

"This amount pertains to past years savings kept in different bank accounts and deposited in one bank account. What should be the ideal reply to notice?"

Your answer is clear, if you have bank statements of all the accounts, justifying the deposits. No income earned in India, by NRI in that particular year.

Only reply is sufficient like past year savings. No need to file return as ur client doesnt have any income in india. U can also write this.

reply to the officer with full details and annexed all bank statements

IF RECEIPT SIDE OF PASS BOOK MORE THAN 1000000/-  BETTER TO 

FILE RETURN SO IN FEATURE NO ONE CAN TAKE OBJECTION ON

INCOME WHICH (INTERANL TRANSFER WHATEVER )