It is mandatory to file income tax returns (ITR) in India if any of the conditions mentioned below are applicable to you:


1. If your gross annual income is more than - 


Particulars

Amount

For individuals below 60 years (Serving Personnel)

Rs 2.5 Lakh

For individuals above 60 years but below 80 years(Mostly Pensioners)

Rs 3.0 Lakh

For individuals above 80 years(Senior Citizens)

Rs 5.0 Lakh


2. If you have more than one source of income like house property, capital gains, etc.

3. If you want to claim an income tax refund from the department in case your TDS is more than your IT returns.

4. If you wish to apply for a visa or a loan. Bank asks for it mandatorily.