it depend on gross earning if gross salary is more than 5 lakh then yes you need to file ITR. & if salaried individuals with income less than Rs 5 lakh were exempted from filing income tax returns. However, there are certain conditions that such individuals need to full fill to avail this exemption,t if the employee has earned salary income as well as income from savings bank account, and the total interest of such savings bank account interest income does not exceed Rs 10,000, the employee need not file returns. Furthermore, the gross total income of the employees less deductions should not cross Rs 5 lakh. Third condition is that the employee has reported his Permanent Account Number to the employer. Many such conditions have to be fulfilled only then there arises no filing of IT returns.What is also very important is that the employee has reported his income from interest on the savings bank account to the employer and the employer has deducted tax on this amount. Next condition is the employee has received Form 16 from the employer.Now the most important point is total income tax liability of the employee on the salary income as well as on the savings bank account interest has been paid out by the employer by way of TDS then only the income tax return need not be filed. Finally, the employee has no refund claim and is employed only with one employer during the year. These are some of the very important pointers to be kept in mind. If one fulfills all these conditions then there is no need to file income tax return, otherwise income tax return needs to be filed.