Follow the questions to see if filing is compulsory for you. Thresholds shown are for the new regime era.
Did your total income exceed ₹3,00,000 this year?Before deductions, under the new regime.
Yes
Is your income above the basic exemption limit?₹2.5L old regime (₹3L seniors) · ₹3L new regime.
Yes
Filing is compulsoryReturns are mandatory once income crosses the exemption limit — or if any condition below applies.
No
Do any of these apply to you?Overseas travel, foreign assets, a foreign bank account, gross receipts over ₹60L (business) / ₹10L (profession), or TDS above ₹25,000.
Yes · any condition
Filing is compulsoryThese conditions make filing mandatory regardless of income.
No
Filing is not compulsoryYou may still file voluntarily to claim a refund or carry forward losses.
Good practice: Even if not compulsory, filing early means faster refunds and a clean record. Learn the process in the ITR Filing Guide.