Answer

1. F

   Facts

   If your income was below the basic exemption limit and no special filing condition applied, you may not have had to file. You still must reply to the notice to show this.

2. P

   Provisions and law

   • Sec 144, Income-tax Act 1961 (now Sec 271)If you do not file a return or do not comply with notices under Sec 142(1) or 143(2), the officer can assess to the best of judgment after a show-cause notice giving you a date to be heard.
   • Sec 139(1), Income-tax Act 1961 (now Sec 263(1))A return is compulsory when income exceeds the basic exemption limit or certain transactions are crossed, such as large deposits or high electricity bills.
3. A

   Analysis

   Show your income for the year with proof, for example a homemaker with ₹1,80,000 of FD interest and no other income. Also check the special conditions, like current account deposits above ₹1 crore or TDS above ₹25,000, which make filing compulsory. If none applied, explain this and ask the officer to drop the proceeding.

4. C

   Conclusion

   1. 1Work out your total income for the year.
   2. 2Check the special conditions for compulsory filing.
   3. 3Reply with income proofs and the explanation.
   4. 4Ask that no addition be made.
   5. 5Keep proofs for future years.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.