ITR filing guide: Know when tax return filing is mandatory, who needs to file and who is exempt - The Economic Times

Individuals and Hindu Undivided Families (HUFs) are required to file income tax returns (ITR) if their total taxable income before the applicable exemptions and deductions exceeds the basic exemption limit. Even if you’re exempt, file a return if you have a refund due, or you need to apply for a loan, passport or visa.

Raccontata daeconomictimes.indiatimes.com