One has to file an ITR if the aggregate of a person's income exceeds the basic exemption limit that depends upon the age and residential status of an individual. All those below 60 years have to pay tax only if their taxable income exceeds Rs. 2.50 lakhs. Those over 60 but below 80 enjoy exemption up to Rs. Three lakhs. Super senior citizens who have already crossed 80 years enjoy free income up to Rs. 5 lakhs every year. This exemption limit is not applicable on a non - resident individuals. However, with the Finance amendment act, 2021, any resident aged above 75 years or above need not file ITR if he has only pension or interest income that accrues from a specified bank account.