In certain cases, even if the total gross income does not exceed the exemption limit, an individual will have to mandatorily file an income tax return, for example, when (i) an Individual has deposited an amount exceeding Rs 1 crore in one or more current accounts maintained with a bank or co-operative bank (ii) Individual has spent an amount or aggregate of amounts exceeding Rs 2 lakh for himself/herself or any other person for travel to a foreign country; (iii) an Individual has Spent more than 1 lac on electricity