Message from Tax Dept asking to file tax, income in this AY less than 2.5L

ITR filing is mandatory in Below 9 situations  after considering amendment by Notification No. 37/2022, dated 21-04-2022 

If your income (Before below Exemptions/Deductions) exceeds the basic exemption limit (General Provisions-Us/-139(1)(b))

Exemption from capital gains under section 54, 54B, 54D, 54EC, 54F, 54G, 54GA or 54GB.Deduction under Section 80C to 80U. 

If you have assets outside India It is mandatory for an individual to furnish a return of income if he:

1. holds any asset (including any financial interest in any entity) located outside India (as a beneficiary or otherwise);

2. has signing authority in any account located outside India; or

3. is a beneficiary of any asset (including any financial interest in any entity) located outside India.

This provision shall apply to resident and ordinary resident(R&OR) individuals in India (General Provisions -4th Proviso) 

If you deposit more than Rs 1 crore in a bank account

An individual shall file his return if he has deposited Rs 1 crore or more in one or more current accounts maintained with a bank during the previous year. (Added by Finance Act 2019 w.e.f A.Y 2019-20)

No reference has been made for the deposit made in the current account maintained with a Post Office. Thus, if an individual is depositing more than Rs 1 crore in a current account with a post office and his income is less than the maximum exemption limit, he may not be required to furnish his return.

 If you incur Rs 2 lakh on foreign travel

An individual will file his return if he has incurred more than Rs 2 lakh on travel to a foreign country, either for himself or for any other person during the previous year. (Added by Finance Act 2019 w.e.f A.Y 2019-20)

If your electricity consumption is Rs 1 lakh

An individual shall file his return if he has incurred more than Rs 1 lakh on electricity consumption during the previous year. (Added by Finance Act 2019 w.e.f A.Y 2019-20)

If turnover of your business is more than Rs 60 lakh

An individual must file his return if total sales, turnover, or gross receipt of the business exceeds Rs 60 lakh during the previous year. (Added by Notification No. 37/2022, dated 21-04-2022 w.e.f A.Y 2022-23) 

If gross receipt from profession is more than Rs 10 lakh

An individual shall file his return if the total gross receipt of the profession exceeds Rs 10 lakh during the previous year. (Added by Notification No. 37/2022, dated 21-04-2022 w.e.f A.Y 2022-23) 

If TDS and TCS is Rs 25,000 or more (For Sr. Citizen Rs 50,000 or more)

An Individual (age less than 60 years) is required to file his return if the aggregate amount of tax deducted at source (TDS) and tax collected at source (TCS) in his case during the previous year is Rs 25,000 or more. For age 60 years or more limit is Rs 25,000 or more (Added by Notification No. 37/2022, dated 21-04-2022 w.e.f A.Y 2022-23) 

 If deposit in a saving bank account is Rs 50 lakh or more

 An individual shall file his return if the aggregate deposit in one or more savings bank accounts is Rs 50 lakh or more during the previous year.(Added by Notification No. 37/2022, dated 21-04-2022 w.e.f A.Y 2022-23)

If any of these provisions are not applicable, there is no need to file relevant ITR.

Thanks for responding.

Since none of the 9 clauses stated in your response apply. How should I respond to the message from the tax department? Thx 

Generally, the SMS are not to be responded. if not applicable.

You may check your efiling account for any such notice pending that need to be responded.

If no, you can't respond in any manner.

Just taking it further , can`t we file zero/nil/null  ITR .
showing income as less than the slab for the person. 

Yes, you can. Rather it is advisable to file ITR even if the aggregate income is below exemption limit.

Sure you always can and need to if there is any TDS for a refund if appropriate. I was told by the CA that since there is no TDS and it's below 2.5L limit there is no need. 
I am not sure if the message gets sent to all who filed in the prior year and did not the following year since income is low. Or is there some other reason the tax department sent it. It's would be good to know that. 

Yes, generally it is sent to the regular filers , missing it in particular year, or if there is any SFT reporting.

Taking it a little further , we can breif here how to file NULL/NIL ITR even without TDS and SFT . It will be helpful . 

https://thewealthblog.in/nil-income-tax-return/

https://www.5paisa.com/stock-market-guide/tax/what-is-nil-itr-filing-and-how-to-file-it

https://scbc.co/blog/index.php/how-to-file-zero-nil-income-tax-return/