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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.
ITR
Person below the taxable limit gets a best judgment notice
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Provisions
Sec 144, Income-tax Act 1961 (now Sec 271); Sec 139(1), Income-tax Act 1961 (now Sec 263(1))
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.
Close
- Work out your total income for the year.
- Check the special conditions for compulsory filing.
- Reply with income proofs and the explanation.
- Ask that no addition be made.
- Keep proofs for future years.
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