What are the tax liability or ITR filing requirements in case of cash withdrawals from savings accounts?
 
Details are as follows:
 
Senior citizens need to withdraw some cash from their savings accounts (held in individual names) for some expenses that need to be met in cash. The amount will be approximately 20-25 lacs
 
One of them is an income tax assessee and files ITR regularly. Other doesn’t file ITR due to income being below threshold. 
 
To avoid the 1% surcharge on cash withdrawals, they are planning to withdraw cash over multiple days at 2L per day each. About 15L to be withdrawn by the income tax assessee person and 5L by the other person who doesn’t file ITR today.  
 
The money held in the account is post-tax assessed/post-tax paid income in both cases so funds are completely legitimate. 
 
Main consideration is to ensure that they do not have to get into any new tax liabilities or  new ITR filing requirements due to this cash withdrawal. 
 
What are the potential implications of such cash withdrawal in this case?