Ineligible Input Tax Credit (ITC) and Reverse Charge Mechanism (RCM) - Practical Understanding & Compliance
Which is the minimum income limit for filing ITR for F.Y.2025-2026
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
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