Who is not eligible to file Income Tax Return?

Individuals who are not eligible to file an Income Tax Return (ITR) include:

1. Income Below Exemption Limit – If total income is below the basic exemption limit (as per tax slab).

2. Non-Resident with No Taxable Income – NRIs with no taxable income in India.

3. Agricultural Income Only – If income is solely from agriculture (above a certain limit, reporting may be required).

4. Exempt Income Only – If income comes only from fully exempt sources (e.g., certain scholarships, PF withdrawals).

5. Senior Citizens (Super Senior Citizens under New Rules) – In some cases, senior citizens (above 75) earning only pension & interest income may be exempt from filing.