ITR filing necessary for Senior Citizens?

for senior citizen below age of 75, the basic exemption limit is Rs 2.5 lakhs in new scheme. So the liability to file return gets triggered above this level of income. Any exemption and rebate is not to be accounted for while computing the liability to file the return or not.

Hence, in this case, the return should be filed.

Hi

If its in Pension and other income not crossing 7lak then not required to file the returns. 

194P will come in picture if he crosses 75 years age and with conditions applies.

If income crosses 7lak then tax will be calculated from 3 lakhs. 

could you please give legal reference for this view. The filing or return is not based on tax payable but Income level that is prescribed under 139 as the basic exemption limit. That stands at 3 lakhs today. Do not confuse between the liability to file a return with liability to pay tax. 

ITR should be file,when income exceed 3 lakh