Minimum income for filling itr

No. Its not mandatory BUT.......

By law an individual who may not have taxable income is also mandated to file a tax return if he meets any of the below conditions:

(i) The individual has deposited an aggregate amount exceeding Rs 1 crore in one or more current bank accounts with any bank; or

(ii) The individual has incurred expenditure of an aggregate amount exceeding Rs 2 lakh for himself or any other person for travel to a foreign country; or

(iii) The individual has incurred expenditure of an amount or aggregate of the amounts exceeding Rs 1 lakh towards consumption of electricity.

If income is less than  2.5 lacs than no requirement of filing ITR but if a person file Nil Return than it will be useful for the person in many cases  and if that person has filed ITR for previous years than the person should file ITR in current year also.

If your gross total income before claiming any deduction under chapter VIA i.e LIC etc . is more than 2.50 lac than it is mandatory to file itr.