Income tax return-source of income lic commission only

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Mr.X (not disclosing name) is having only source of income from "LIC Commission" of Rs. 19,222 and no TDS is deducted is required to file return of income?
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Filing return is not mandatory in such case as the person is neither having refund to claim nor income is above basic exemption limit. However, you can file return if you opt so as it is beneficial in many ways.


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