Filing of income tax return

Raza Murad.A.R (CA Final) (51 Points)

26 July 2015  
Dear Experts, I've a doubt. Please help me. If a person has Rs.20,00,000 sales and 18,00,000 expenses. Does he required to file Income Tax return? If we opt from presumptive basis, then taxable income will be 20,00,000*8%=Rs.160,000/-. My doubt is that is it necessary for him to file Income tax return ???