ITR in case of no bank account

This query is : Resolved 

04 December 2019 Dear All,
Need to know how to file ITR for a company which doens't have opened a bank account yet and no business has been done from it.
Is it required to file ITR in this case?

27 May 2020 I think ITR can be filed. Bank Account is needed only for refund cases mainly otherwise it seems to be an optional requirement only.



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