Who Should File Income Tax in India? A Simple Guide (2025)
Filing income tax in India is a legal obligation for many, but not everyone is required to file. The rules can vary based on income, age, residential status, and source of income.
This guide breaks down who must file ITR in 2025 — whether you’re salaried, self-employed, a student with income, or a individuals aged above 60 or 80 or above.
📌 1. Individuals Below 60 Years of Age
You must file ITR if your total income before deductions exceeds:
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₹2.5 lakh for FY 2024–25
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This includes all sources: salary, interest, rental income, freelancing, etc.
✅ Even if tax is not payable due to deductions (like under 80C), return filing is still mandatory if income crosses ₹2.5 lakh.
📌 2. Individuals aged 60 and above
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Exemption limit: ₹3 lakh
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If total income before deductions exceeds ₹3 lakh, you must file ITR.
📌 3. Individuals aged 80 and above
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Exemption limit: ₹5 lakh
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If income exceeds ₹5 lakh before deductions, filing is mandatory.
📌 4. Salaried Employees
You must file ITR if:
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Your total annual salary + other income exceeds exemption limit
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You want to claim a refund (e.g., excess TDS)
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You have income from two or more employers
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You changed jobs during the year
💡 Filing helps with faster loan approval, visa applications, and is often required by employers even if not legally mandatory.
📌 5. Freelancers, Consultants & Self-Employed
If you earn from freelancing, consulting, or running a business, file ITR if:
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Income exceeds exemption limits
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You want to opt for presumptive taxation under Section 44ADA or 44AE
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You’re liable for GST or TDS
📌 6. NRIs (Non-Resident Indians)
NRIs must file ITR in India if:
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They have income earned or received in India (rent, capital gains, interest, etc.)
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Income exceeds ₹2.5 lakh (same threshold as resident individuals)
📌 7. Mandatory Filing (Even if Below Exemption Limit)
You must file ITR if:
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You deposited ₹1 crore+ in a current account in FY
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Spent ₹2 lakh+ on foreign travel
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Spent ₹1 lakh+ on electricity
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Have foreign assets or bank accounts
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Are a director in a company or hold unlisted equity shares
🔔 These rules ensure transparency and track high-value transactions.
📌 8. Students & Minors
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Students earning via internships, freelancing, or YouTube must file if income > ₹2.5 lakh
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For minors, income is clubbed with parents’ income (with exceptions)
✅ Benefits of Filing ITR Even if Not Mandatory
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Claim tax refunds (TDS, excess advance tax)
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Build financial record for loans or credit
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Apply for visa
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Carry forward losses
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Avoid penalty notices from the IT Department
✍️ Final Words
Understanding who should file income tax in India helps avoid legal issues, unlocks financial benefits, and keeps you compliant. With the 2025 filing season approaching, now is the right time to evaluate your status and income sources.
Even if you’re not legally bound, filing voluntarily keeps you financially strong and future-ready.