Persons not required to file ITR

This discussion clarifies who is exempt from filing an Income Tax Return (ITR), even if their Gross Total Income (GTI) is above the basic exemption limit (BEL). It also addresses situations where individuals might be required to file an ITR despite their income being below the BEL. Key points include exemptions for non-residents, senior citizens, and minors, often due to CBDT directives, and the potential for notices based on high expenditure like electricity bills.