Is it mandatory to file Income Tax Return if I have a PAN but no income?

Is it mandatory to file Income Tax Return if I have a PAN but no income?

In India, its not necessary to file ITR without earning the income.

Assessee as per Section 2(7) of  Income Tax Act, 1961 is a person by whom any tax or any other amount like interest or penalty has to be paid.

there are 4 types of assessee:

1. Normal assessee -

  • any person against whom proceedings under Income Tax Act are going on, irrespective of the fact whether any tax or other amount is payable by him or not;
  • any person who has sustained loss and filed return of loss u/s 139(3);
  • any person by whom some amount of interest, tax or penalty is payable under this Act;
  • any person who is entitled to refund of tax under this Act.

2. Representative assessee - A person may not be liable only for his own income or loss but he may also be liable for the income or loss of other persons e.g. agent of a non-resident, guardian of minor or lunatic etc. In such cases, the person responsible for the assessment of income of such person is called representative assesses. Such person is deemed to be an assessee.

3. Deemed assessee -

  • In case of a deceased person who dies after writing his will the executors of the property of deceased are deemed as assessee.
  • In case a person dies intestate (without writing his will) his eldest son or other legal heirs are deemed as assessee.
  • In case of a minor, lunatic or idiot having income taxable under Income-tax Act, their guardian is deemed as assessee.
  • In case of a non-resident having income in India, any person acting on his behalf is deemed as assessee.

4. Assessee in default - A person is deemed to be an assessee-in-default if he fails to fulfill his statutory obligations. In case of an employer paying salary or a person who is paying interest, it is their duty to deduct tax at source and deposit the amount of tax so collected in Government treasury. If he fails to deduct tax at source or deducts tax but does not deposit it in the treasury, he is known as assessee-in-default.

If you don't fall in any of the above categories, then you are not required to file the Income Tax Return


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