Requirements to file return in case expenses for travel to a foreign country exceeds Rs. 2,00,000

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I had the following situation

A 65 yrs individual having total income of rs 2,40,000 during PY 2019-20

But during the PY 2019-20, he had incurred expenses on travel to a foreign country details of which are as follows:

1st trip was form India to Sri Lanka total expense incurred was of rs 1,80,000/-

& 2nd trip was from India to Nepal total expenses incurred for the travel was Rs. 1,55,000

My question  is the condition of amount exceeding 2 lacs is to be seen for each travel separately or it is to be seen in overall sense & is he required to file return of income ???

Replies (1)
As per Section 139 of Income tax Act, 1961 Person who has incurred expenditure of an amount or aggregate of the amounts exceeding two lakh rupees for himself or any other person for travel to a foreign country during a financial year has required to file their income tax return.

So, It's aggregate basis we have to take, and you are required to file income tax return, in your case.


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