Who is required to file Return of Income


Quick Summary
This guide clarifies who needs to file an Income Tax Return (ITR) in India, as per Section 139(1) of the Income Tax Act, 1961. It details mandatory filings for companies and firms, and outlines conditions for individuals, HUFs, and others, including those with significant bank deposits, foreign travel expenditure, or electricity consumption exceeding certain limits. It's a useful resource for anyone unsure about their ITR obligations.

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Details about who is required to file ROI - Quick Revision #pdf
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