Person whose income exceeds Rs. 2.5 lakhs in India (before giving effect of deductions under Chapter VI-A and certain capital gains exemptions).
Person who wants to claim refund of any taxes which have been withheld (TDS deducted).
Following categories of persons irrespective of the income:
- Deposited an amount exceeding Rs.1 crore in current accounts by any mode during the year.
- Has incurred electricity expenditure in aggregate exceeding Rs.1 lakh during the year.
- Incurred an expenditure exceeding Rs. 2 lakh on travel out of India from Indian bank account during the year for himself or any other person.