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ITR filing is mandatory in 10 situations – Check if you fall in any of them

ITR filing is mandatory in 10 situations – Check if you fall in any of them

Section 139 of the Income Tax Act governs the filing of a return of income. A common understanding is that the obligation to file an income tax return (ITR) arises if an individual earns income on which tax has been deducted.

This is not entirely true. Section 139 lists certain situations wherein return filing by an individual is mandatory even if no tax has been deducted from his income or even if he does not earn any income.

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