Sec 139(1)

one my client has business income of Rs. 1,45,000 and agricultural income Rs. 80,000 during the f.y 08-09.The assessee already has carry forward unabsorbed depreciation of loss of Rs.1,00,000 petains to earlier years. Basic exemption is Rs. 1,50,000

1.whether my client has to file return for the a.y 09-10(because his total income (145000-100000) does not exceed basic exemption?

2.Whether in the year of set off i have to file the return of income?