06/06/2026
Income Tax Act ke rules ke mutabik, Mandatory ITR Filing (return bharna kab zaroori hai) is baat par depend karta hai ki aapki Gross Total Income (bina koi deduction ya rebate claim kiye) kitni hai:
1. New Tax Regime ke mutabik (Default Rules):-
Basic Exemption Limit: ₹4,00,000 (4 Lakh) Agar aapki saal ki kul kamai (Gross Total Income) ₹4 Lakh se zyada hai, toh aapke liye ITR file karna mandatory hai.
Note: Halanki ₹12 Lakh tak ki income par Section 87A ke rebate ki wajah se tax NIL (zero) ho jata hai, lekin agar gross income ₹4 Lakh ke upar chali gayi, toh return file karke sarkar ko dikhana zaroori hai ki aapka tax zero ban raha hai.
2. Old Tax Regime ke mutabik:-
Basic Exemption Limit: ₹2,50,000 (2.5 Lakh) Agar aap purana tax system (Old Regime) chunte hain aur aapki umar 60 saal se kam hai, toh ₹2.5 Lakh se upar income hote hi ITR file karna mandatory ho jata hai. (Senior citizens ke liye yeh limit ₹3 Lakh hai).
In Conditions Mein Income Kam Hone Par Bhi ITR Mandatory Hai:
• Agar aapki kamai upar batayi gayi limit se kam bhi hai, tab bhi in mukhya conditions mein ITR file karna zaroori ho jata hai:
• Bank Account Deposits: Agar aapne saal bhar mein apne kisi ek ya zyada current account mein ₹1 crore se zyada, ya savings account mein ₹50 lakh se zyada cash jama kiya ho.
• Electricity Bill: Agar saal ka bijli ka bill ₹1 lakh se zyada aaya ho.
• Foreign Travel: Agar videsh yatra (foreign travel) par ₹2 lakh se zyada kharch kiya ho.
• TDS/TCS Deduction: Agar saal bhar mein aapka TDS ya TCS ₹25,000 (senior citizens ke liye ₹50,000) ya usse zyada kata ho aur aap uska refund chahte hon.
•. Foreign Assets: Agar aapke paas India ke bahaar koi property ya asset ho.
