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Exemption from filing return are not available for certain category

1. Taxpayer receiving or received salary from more than one employer   :

  • Who gets salary from two or more employer/TAN.
  • Who transferred from one to another offices/employer/TAN in relevant financial year.
2. Taxpayer having income from sources other than salary.

3. Taxpayer received more than Rs.10,000/- as interest from a saving bank account

4. Taxpayer having refund claims.

5. A notice issued to an taxpayer to file returns under certain specified sections. 


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