03 September 2016
An individual whose total income before adjusting deduction under chapter VI A crosses the basic exemption limit should file income tax return as per section 139(1) So kindly verify is your income comes below the exemption limit after adjusting deductions mentioned in Chapter VI A And also if you have assets located outside India or holds as beneficial owner of any assets outside India If yes then you should file your return even if your taxable income is below the exemption limit I hope I have answered the query Thanks
CAclubindia
