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Irrespective of your income, if you want to claim a tax refund or want to carry forward a loss, filing ITR is mandatory. Also, “any resident individual who holds beneficial interest in any asset situated outside India (including financial interest in any entity outside India) or who has signing authority in a foreign bank account is also required to file ITR, irrespective of his gross total income," said Vikas Vasal, partner and national leader, tax, Grant Thornton India LLP, a chartered accountancy firm.
This article appeared in Live Mint on 14th July, 2019.
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