Q1)I am an Employee working in private Ltd Company. Is it Necessary to file Income-Tax resturn even if does not have any  taxable income, just because his income crossed the threshold limit in the earlier years? The person has a PAN allotted to him to file returns invariably 

Ans)According to section 139(1),every person has to file a return of income if his or her total income or the total income of any other in respect of which he is assessable under this act during the previous year exceeds the maximum amount which is not chargeable to income tax .However if the total income is below the threshold limit, is it not necessary to file a return of income even if PAN is allotted to such a person .