There are specific sections which deal with these when return is mandatory. You can opt for return. ir no return depending on the circumstances. It varies from individual on case to case basis.
Yup agree with Sabyasachi as I have a client who is geography world life activities and earn from it I field his return return is ok processes but refund is not given its held up for 3yrs for some clarity from the department of that activities so it's sometimes takes time sometimes it is earlier