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Do you need to file income tax return (ITR) if TDS is paid? » Global Indian Solutions

Do you need to file income tax return (ITR) if TDS is paid?

News, Taxation

Irrespective of whether your employer has deducted tax at source (TDS) on your salary or you have paid tax on your own, you should file your income tax return (ITR) if you fit certain criteria.

Under Section 139(1)(b) of the Income tax Act, 1961, it is mandatory to file returns if gross total income of an assessee—be it an individual, Hindu Undivided Family (HUF), Association of Person or Body of Individual—exceeds the maximum exemption limit which is ₹ 2.5 lakh for an individual below the age of 60 and ₹ 3 lakh for an individual between the age of 60 and 80 and ₹ 5 lakh for those above 80 years. Gross total income is the income you earn without factoring in exemption and deductions.

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