Income tax return filling for fy 2022-23

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my father is 76 year old his income is from pension and intrest on fix deposite in same Bank. please tell it is necessary for him to file income tax return this year
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Whether he had filed declaration with the bank for deduction of TDS as per IT act?

If yes, he need not file return as specified in sec. 194P of IT act.

If the gti less than 3 lack then no need to file itr, or if its more than 3 lack irrespective of tds deduction all 15h compliance he should file itr.


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