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Not earning enough to pay tax? You might think filing an Income Tax Return is not necessary. But filing a Nil ITR has its own set of benefits. It helps in maintaining a financial record, claiming refunds (if any), carrying forward losses and even easing loan or visa applications. Whether you are a student, a homemaker with savings interest, or a freelancer just getting started, Nil ITR can be a smart financial move. In this blog, we explain what Nil ITR is, who should file it and why it is a good idea to do so even when your income is below the basic exemption limit.
Latest updates
- ITR filing Due date for FY 2024-25 (2025-26) has been extended from 31st July 2025 to 15th September 2025
What is Nil ITR?
Nil ITR refers to the filing of an income tax return when the total income during the financial year is below the taxable income limit or basic exemption limit and no tax is payable. Even though tax is not applicable, the individual voluntarily files the return to keep their income records updated with the Income Tax Department. This is common among students, homemakers, retired individuals or salaried employees with income under the taxable slab who want to ensure smooth processing of future financial needs.
Who Should File Nil ITR?
Anyone whose total income is below the basic exemption limit can file a Nil ITR. This includes individuals below 60 years earning less than Rs 2.5 lakh, senior citizens (60 to 80 years) earning less than Rs 3 lakh, and super senior citizens (above 80 years) earning less than Rs 5 lakh annually. It is particularly useful for those planning to apply for loans, visas or want to claim TDS refunds. Freelancers or new business owners with low income also often choose to file Nil ITR for record-keeping and compliance.
Benefits of Filing Nil ITR
Serves as income proof for visa, loan or credit card applications
Helps in claiming TDS or excess tax refund
Maintains a clean financial history with the Income Tax Department
Useful for carrying forward losses even in years with no tax liability
Acts as proof of income for applying to government tenders or subsidies
Encourages financial discipline and tax compliance
Is Nil ITR Mandatory?
Nil ITR is not mandatory if your total income is below the basic exemption limit and you do not have any taxable income. However, in certain situations, filing a return becomes compulsory even if the tax payable is nil. For example, if you have deposited more than Rs 1 crore in a bank account, spent over Rs 2 lakh on foreign travel, or incurred electricity expenses exceeding Rs 1 lakh in a year, then return filing is mandatory under the Income Tax Act. Also, individuals who want to claim a refund of TDS deducted, carry forward a loss or keep income records for official purposes should consider filing a Nil ITR voluntarily.
Income tax Slab rates
Old tax Regime
| Income | Tax rates |
| Upto ₹ 2.50 lakh | 0% |
| ₹ 2.50 lakh – ₹ 5 lakh | 5% |
| ₹ 5 lakh – ₹ 10 lakh | 20% |
| Above ₹ 10 lakh | 30% |
You Can claim deduction under Section 80C, 80D, 80G, etc
For senior citizen (age between 60 & 80 years), tax rate is 0% upto ₹ 3 lakhs. Rest of the rates are same.
For super senior citizen (age above 80 years), tax rate is 0% upto ₹ 5 lakhs. Rest of the rates are same.
In Old tax regime, a maximum tax rebate under section 87A of Rs. 12,500 is available for income upto Rs. 5 lakhs meaning your income is totally tax free till Rs. 5 lakhs. The rebate under section 87A is not allowed to a Non-resident.
New tax Regime (FY 23-24)
| Income | Tax rates |
| Upto ₹ 3 lakh | 0% |
| ₹ 3 lakh – ₹ 6 lakh | 5% |
| ₹ 6 lakh – ₹ 9 lakh | 10% |
| ₹ 9 lakh – ₹ 12 lakh | 15% |
| ₹ 12 lakh – ₹ 15 lakh | 20% |
| More than ₹ 15 lakh | 30% |
You cannot claim any deduction under Section 80C, 80D, 80G, etc
In New tax regime, a maximum tax rebate under section 87A of ₹ 25,000 is available for income upto ₹ 7 lakhs meaning your income is totally tax free till ₹ 7 lakhs. The rebate under section 87A is not allowed to a Non-resident.
New tax Regime (FY 24-25)
Income | Tax Rate |
Upto ₹ 3 lakh | 0% |
₹ 3 lakh – ₹ 7 lakh | 5% |
₹ 7 lakh – ₹ 10 lakh | 10% |
₹ 10 lakh – ₹ 12 lakh | 15% |
₹ 12 lakh – ₹ 15 lakh | 20% |
Above ₹ 15 lakh | 30% |
You cannot claim any deduction under Section 80C, 80D, 80G, etc
In New tax regime, a maximum tax rebate under section 87A of ₹ 25,000 is available for income upto ₹ 7 lakhs meaning your income is totally tax free till ₹ 7 lakhs. The rebate under section 87A is not allowed to a Non-resident.
New tax Regime (FY 25-26)
| Income Range (₹) | Tax Rate |
|---|---|
| Upto ₹ 4 lakh | Nil |
| ₹ 4 lakh – ₹ 8 lakh | 5% |
| ₹ 8 lakh – ₹ 12 lakh | 10% |
| ₹ 12 lakh – ₹ 16 lakh | 15% |
| ₹ 20 lakh – ₹ 20 lakh | 20% |
| ₹ 20 lakh – ₹ 24 lakh | 25% |
| Above ₹ 24 lakh | 30% |
You cannot claim any deduction under Section 80C, 80D, 80G, etc
In New tax regime, a maximum tax rebate under section 87A of ₹ 60,000 is available for income upto ₹ 12 lakhs meaning your income is totally tax free till ₹ 12 lakhs. The rebate under section 87A is not allowed to a Non-resident.
Which ITR form is applicable for Nil ITR filing?
The most commonly used form for Nil ITR filing is ITR-1. This form is applicable to resident individuals with total income up to Rs 50 lakh, having income from salary, one house property and other sources like interest. If your income is below the taxable limit and you meet these conditions, ITR-1 is suitable for filing a Nil return. In cases where you have income from business or profession, or capital gains, you may need to use ITR-3 or ITR-4, even for Nil ITR filing. Choosing the correct form is important to avoid processing issues or notices from the income tax department.
Documents Required for Nil ITR Filing
Nil ITR filing Process
Visit the Income Tax Portal
Go to www.incometax.gov.in/iec/foportal/ and click on Login using your PAN and password.Navigate to File Return
After logging in, go to e-File > Income Tax Return > File Income Tax Return.Select the Assessment Year
Choose the correct assessment year (example: for FY 2024-25, select AY 2025-26) and click on Continue.Select the Mode of Filing
Choose Online mode and proceed.Choose the Applicable Status
Select your status as Individual.Choose the ITR Form
Select the appropriate ITR form – usually ITR-1 for salaried individuals or those with income below Rs 50 lakh and no business income.Fill in the Return Details
Go through each section like personal information, income details (even if zero), deductions and taxes paid. Most details get pre-filled; verify and proceed.Review Tax Summary
If your total income is below the taxable limit, your tax liability will show as zero. Ensure there is no tax payable.Validate and Preview
Check all details carefully. Use the preview option to see your full ITR form before submitting.Submit and e-Verify
Click on Submit and then e-verify using Aadhaar OTP, Net Banking, or other available options. E-verification is mandatory to complete the filing process.Acknowledgement
Once verified, download the ITR-V acknowledgement for your records. No further action is required.
Due date of Nil ITR filing
The Due date to file Income tax return for FY 2024-2025 (AY 2025-2026) is 31st July,2025 which is extended to 15 th September, 2025.
In case you miss this deadline then you can file belated ITR till 31st December, 2025 with late fees.
Also for any mistake made while filing ITR before due date, you can make corrections by filing Revised ITR any number of times till 31st December, 2025
If you miss deadline of Belated income tax return filing then you can file Updated ITR (ITR U) till 4 years from the end of relevant assessment year with late fees and additional taxes.
Looking for help?
If your income is below the taxable limit and you still want to keep your financial records clean and compliant, let A R Dhorajiya & Co. help you file your Nil ITR quickly and accurately. Our team ensures hassle-free filing with proper documentation and timely e-verification, so you do not miss out on any benefits. Reach out today to file your Nil return with expert support.
Contact us today at +91 9769647582 for a consultation or to get started with your ITR filing
Frequently Asked Questions
A Nil return is an income tax return filed when your total income is below the basic exemption limit or taxable income limit and no tax is payable. It is a voluntary filing done to maintain income records, claim refunds or for financial purposes.
If your income is below the taxable limit and there is no compulsory filing requirement (like high-value transactions), then there is no penalty for not filing. However, not filing may lead to missed opportunities like claiming refunds, carrying forward losses or using ITR as income proof.
There is no penalty for filing a Nil return. In fact, it is encouraged as a good financial practice. However, if you were required to file ITR due to specific conditions and failed to do so, late filing fees under section 234F may apply which is upto Rs. 5,000.
You can file a Nil return when your total income during the financial year is below the basic exemption limit and you have no tax liability. It is usually filed after the end of the financial year, during the ITR filing window which generally starts in April and ends on 31st July for individuals.
The basic exemption limit depends on your age:
Below 60 years: Rs 2.5 lakh
Between 60 to 80 years (senior citizens): Rs 3 lakh
Above 80 years (super senior citizens): Rs 5 lakh
If your total income is below this limit, you can file a Nil ITR.
If you are filing it yourself on the income tax portal, there are no government charges. If you choose to file through a professional like a Chartered Accountant, the fee typically ranges between Rs 500 to Rs 1000 depending on the complexity involved. A R Dhorajiya & Co. offers reliable and affordable Nil ITR filing support.
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