Income Tax Dapartment mandates to file Income Tax Returns (Now- ITR’s, previously Saral Forms) for all the Income earning asseessee’s in excess of the Tax slabs specified for each categeory. The emptions limits specified for each categeory is as follwos:
 For the Assessment Year 2012-13 (Financial Year 2011-2012):
    For Male Category of Assessee’s, Income Tax Return filing is Mandatory if his Taxable Income (Gross Earnings after deducting their Tax Savings) is > Rs. 1.8 Lakhs.
    For Female Category of Assessee’s, ITR filing is Mandatory if her Taxable income (Gross Earnings after deducting their Tax Savings) is > Rs. 1.9 Lakhs.
    For Senior Citizens (Above 60 years but below 80 years), ITR filing is Mandatory if their Taxable Income (Gross Earnings after deducting their Tax Savings) is > Rs. 2.5 Lakhs.
    For Super Senior Citizens (Above 80), ITR filing is Mandatory if their Taxable Income (Gross Earnings after deducting their Tax Savings) is > Rs. 5 Lakhs.