Liable for ITR filing

Below ₹4 lakh (new regime) → No ITR required (generally)

Above ₹4 lakh → ITR filing mandatory

Certain conditions → ITR required even if income is low or NIL

Nature of assesse and age if the assesse is an individual 

For AY 2026-27, you must file if gross total income before deductions exceeds Rs 2.5 lakh (Rs 3 lakh for senior citizens aged 60-79, Rs 5 lakh for super seniors aged 80+). 
Even below those limits, filing is compulsory if you deposited more than Rs 1 crore in bank accounts during FY 2025-26, paid over Rs 2 lakh on foreign travel, paid electricity bills exceeding Rs 1 lakh, or own any foreign asset. 

The full list of mandatory filing triggers and due dates is at https://taxgarden.in/blog/itr-filing-last-date-ay-2026-27.

If 115BAC opted? 

 Basic exemption limit is RS. 4 Lakh for new regime

ITR filing is mandatory if total income before deductions exceeds Rs 2.5 lakh (or Rs 3 lakh for those aged 60-79, Rs 5 lakh for those 80 and above). Beyond the income threshold, mandatory filing also applies if your TDS or TCS deposited in your name exceeds Rs 25,000, if your bank deposits exceed Rs 50 lakh in a year, if you have foreign assets or income, or if you want to carry forward a capital loss to offset future gains.

The deadline for non-audit taxpayers this year is July 31, 2026. All the eligibility conditions and which ITR form to use for each category are in this [ITR filing guide for AY 2026-27](https://taxgarden.in/blog/itr-filing-guide-ay-2026-27-new-forms-deadlines).