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 ???