Tag Archives: 7th proviso to Section 139(1)

ITR filing 2026 : Zero Tax ITR filing Mandatory here is why ! 7th proviso to Section 139(1)

By | May 14, 2026

ITR filing 2026 : Zero Tax ITR filing Mandatory In India, your tax liability can be zero while your Income Tax Return (ITR) filing remains legally mandatory. The primary reason is that tax liability is calculated on Net Taxable Income (after deductions and rebates), whereas the mandatory filing requirement is based on Gross Total Income… Read More »