All those who fulfill the criterion mentioned below are liable to file itr filing online at the financial year. Individual with Total Gross Income ( prior any deduction surpasses Rs. 2.5 Lakh in FY or Rs. 3 Lakhs for Senior Citizen or Rs. 5 Lakhs for Super senior Citizens). Companies or Firms despite any income or Losses During The FY. A person who wants to demand ITR Refund. A person who wants to pursue a loss under a title of Income. Indian residents with an asset or Monetary interest in an enterprise situated outside of India. ( NOT applicable for RNORs or NRIs). Citizens or signing dignities in the foreign account ( NOT applicable for RNORs or NRIs)