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Is it mandatory to consistently file returns

This query is : Resolved 
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(Querist)
26 March 2013 hello frndz,

i just wanted to know, if i am not liable to file return u/s.139(1) since my income is below the taxable limits

and just to claim TDS refund i e-filed return for A.Y. 2011-12

but i have not filed my return for A.Y. 2012-13, since there was no TDS that year

So now can I file return for A.Y. 2013-14 directly or i have to first file return for A.Y. 2012-13.

and what if i don't file return for A.Y. 2012-13 and it becomes time barred.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
21 July 2013 If your income coming under taxable limit then it is mandatory file the return else no

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