06 April 2013
Dear Sir, My query is that I have filed ITR of my uncle for A.Y. 2011-12 & 2012-13, but not for A.Y. 2010-11, now my uncle has got notice from Income Tax that he has to give reasons for not filing ITR for A.Y. 2010-11. As my uncle is deriving his income only from salary and in A.Y. 2010-11 his FORM 16 showed that the Tax to be paid is NIL. Thus I want to know what should he write in his reply for not filing of ITR.
06 April 2013
Your uncle is exempt from filing income tax return if his total income did not exceed the exemption limit (without considering exemptions under Chapter VIA, i.e., 80C etc.).
If he satisfies the above condition he should reply by stating that since his total income did not exceed the exemption limit, he did not file a return of income.