02 March 2009
1. If any assesse income is below the limit then he is not required to file his ITR. 2. There are no saperate requirements of documents in case of new assessee, and what is this History sheet??? I have never heared this word in Income tax return filing. We just have to give his basic details like name, DOB, PAN and address. Nothing related to his history.
02 March 2009
You can just show net accretion of previous years in which return was not filed as opening capital. No separate reporting requirements mandatory.