Mandatory Filing of ITR even though when Total Income is Below the exemption Limit

The seventh proviso to section 139(1) provides for furnishing of return by a person referred to in clause (b) of the said sub-section (1), who is not required to furnish a return under the said sub-section, if such person has undertaken the following high value transactions during the previous year — 1. Deposit of Rs. 1 crore or more in current accounts: 2. Expenditure on foreign travel for more than Rs. 2 Lakh: 3. Expenditure on the consumption of electricity for more than Rs. 1 Lakh: We will try to discuss the above provision in short in this video please comment if you have any query . You can reach out to us: Twitter: Puneetasija1 Number : 9462079898 Mail : asijabrothers09@gmail.com FB: CA Puneet Asija / Edulearn 26 Thank you...

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