Relating to filing itr return on refund case

As per section 139, an Individual is required to file Income Tax Return only if Total Income (Total income means Income before claiming deduction under chapter VI-A) exceeds basic exemption limit.

As you said that your income does not exceed income basic exemption limit so it is not necessary to file income tax return but filling a nil return also has some other eg benefit for obtaining a loan from bank, for getting a visa.

Thanks a lot to all for taking active participation into the discussion and make me cleared about the rasised tropic.I have got understood that It is not nessesary to file return if my Gross Total income not exceeds or TDS has been deducted case.May anybody has filed return once when TDS got deducted.

I thought as I have filled once than may it be mandetory to file return every year whether you have income or not.

Like to know similar thing that If any salaried person worked for a concern where his income exceeds taxable limit and filed his return for 5 consecutive year and then he left his job to pursue any study and not worked for any concern till 3 years and thereafter joined a concern where his income again exceeds taxable income.

My question is that is there any obligation from IT department that he had to submit NIL returns during that Job less time of 3 years when he had no income.

Please advise.

You should file your ITR  because it is necessary for your future purpose and also make your capital . You can claim refund from income tax department  if you are not liable to pay income tax in your ITR.

It is advised  that a person should file his ITR regularly but in the period of no income he can opt not to file  his ITR. BUT  deptt. sometimes can ask the assesse why he has not file his ITR  for  such period of non filling.