What is Income Tax Filling :-

Income Tax can be filed by the two way i.e is the Online Method and another offline Method. Now as per the Government Instructions all the income tax return will be filed only through ITR E-Filing Method. Offline Method is not available.

So in the following cases, ITR Online E-Filing is Mandatory From 1st April 2022 :–
1) if your taxable income is more than 2.5 lakh Rupees in a year.
2) if your want to claim any TDS Refund.
3) if you want to take the benefits of carry forward of the losses.
5) if foregin travel expenses is more than 2 lakh rupees in a year.
6) if electricity bill expenses more than 1 lakh rupees in a year.
7) if total business sales or turnover more than 60 lakh rupees in a year.
8) if you have TDS more than 25000 rupees in a year.