<Li> Individuals who are eligible to fill the ITR - 1 SAHAJ form . </Li> <Li> An individual who is designated as a partner in a Partnership Firm is not eligible to fill the ITR - 2 Form . </Li> <P> Salaried personnel who earn an income of Rupees Five Lakh or less are exempted from filing Tax Returns as per the directive of the Income Tax Department of India . This rule however is only applicable to those who earn less than Rupees Ten Thousand as Income by way of Interest earned through their Savings Bank Accounts . Those who earn Rupees Ten Thousand or more are required to file their Tax Returns . </P> <P> The Central Board of Direct Taxes (CBDT) has made it compulsory for Individual and Hindu Undivided Families earning an income in excess of Rupees Five Lakh to file their Tax Returns only through the E-Filing Process . The manual filing of returns is no more an option for Assessees who come under this category . Electronic Filing of their Tax Returns is the only way this category can file their Income Tax Returns . </P>

Why is a tax return called a return