hi Yogini
Under the income tax act, you are required to file return of income if
your income is above taxable limits. If your income is below taxable
limits but TDS has been deducted from your income (or u have deposited
income tax), you can file ur return to claim refund of income tax.
There are other cases where, in Nil income case, it is necessary to
file income tax return. These cases do not appear to be relevant in ur
case so these are not discussed here.
Usually, for persons deriving income from salaries, interst etc a
person having gross total income below taxable limits it is not
necessary to file Income Tax return.
Generally people like to file their it return even if their income is
nil of below taxable limits so that there is continuity in their
income tax file.
In case u have filed ur return in ITR 1 last year and this year ur
income is nil you may file ur income tax return in ITR 1.
raji agg