Laltha Zuala (153 Points)
17 May 2023As provided u/s 10 (26) of the Income Tax Act, 1961, I am exempted from paying Income Tax since my income is arising solely in Mizoram, which is a notified Tribal Area as defined in Para 20 of the Sixth Schedule.
My question is, do I have to compulsorily file ITR? If so, which ITR do I have to file?
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(167219 Points)
Replied 18 May 2023
Yes when gross income exceeds basic exemption limit.
ITR selection depends upon nature of income. If no business income, file ITR 2.
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