In case of Following situation filling of Income Tax Return is compulsory.
As per the Income Tax Act, in case of following situations it is mandatory to file the Income Tax Return (ITR).
If your gross total income, before allowing any deductions under section 80C to 80U, exceeds Rs. 2.5 lakhs in F.Y. 2018-19, 3 lakh for senior citizens (aged above 60 but less than 80) or Rs. 5 lakhs for super senior citizens (aged above 80).
if you want to claim the Loss of current Year under a head of Income.
if you are a company or a firm -whether you have income or loss during the financial year 2018-19.
You want to claim Income Tax Refund.
in Case of other than NRIs or RNORs, return filing is mandatory if you are a Resident individual and have an asset or financial interest in an entity located outside of India.
If you are a foreign company and taking treaty benefit on a transaction done in India during the Financial Year.
You are required to file an income tax return when you are in receipt of income derived from property held under a trust for charitable or religious purposes or a political party or a research association, news agency, educational or medical institution, trade union, a not for profit university or educational institution, a hospital, infrastructure debt fund, any authority, body or trust
if you want to apply for a loan or a visa ITR may be required.