U.C Date : 25 Feb 2015
The following persons are mandatorily required to file income tax return
- Firm (In Income Tax Act Firm means a Partnership Firm, Sole proprietor firms are considered as an individual)
- Any other person whose total income exceeds the maximum amount which is not chargeable to income tax.
- A person is required to file ITR if total income of any other person in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income-tax.