ITR filing: Is ITR filing mandatory ?

ITR Filing
Mandating Laws
In the following cases, ITR Online e-Filing is Mandatory

If your taxable income is more than 2.5 lakh Rupees in a year
If your want to claim any TDS Refund
If you want to take the benefits of carry forward of the losses
If foreign travel expenses is more than 2 lakh rupees in a year
If electricity bill expenses more than 1 lakh rupees in a year