Example: From past 3 years i am earning salary of Rs 75000/- p.a. So i have not filed any ITR for these years. Now i am recieving a salary of Rs 100,000/- p.a. and income from other sources of Rs. 80,000/- p.a. Hense i ahve to file ITR for this year. My annual expenditure (personal) is Rs 40,000/-. Can i show my opening capital of Rs 105,000/- in my ITR for this year? Will there be any tax liability on such capital?