ITR for Income upto 5 Lakh: Why you should file ITR even if your income is less than Rs 5 lakh - The Economic Times

If you have an net taxable income below Rs 5 lakh, then you are eligible for income tax rebate u/s 87A which will essentially make your tax liability nil. Nonetheless you should file ITR because every person whose income is above the basic exemption limit is mandated to do so.

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