State with reason whether the following persons are required to file their return of income as per the provisions of the Income Tax Act, 1961 for…

[First Alternative] (i) In this case, Mr. Aneesh is not required to file return of income, since his total income does not exceed - 3,00,000, being the basic exemption limit as per the default tax regime u/s 115BAC, assuming Mr. Aneesh has not claimed any deduction u/s 54/54D/54EC or 54F and deduction allowable under Chapter VI-A. (ii) In the present case, since Smt. Patel, a senior citizen has a TDS credit of 55,000, which exceeds the threshold limit of 50,000, she is required to file her return of income even if it is assumed that her total income does not exceed the basic exemption limit. (iii) In this case, since Mr. Ajit's gross receipts from the profession of architect was - 12,00,000 for the P.Y. 2023-24, which is in excess of 10lakhs, hence, he is required to file his return of income though his total income is 2,25,000 which does not exceed the basic exemption limit. [Second Alternative] The CBDT has, vide Notification No. 37/2022 dated 21.4.2022, inserted Rule 12AB to provide that a person, other than a company or a firm, who is not required to furnish a return under section 139 (1) , and who fulfils any of the following conditions during the previous year has to file their return of income on or before the due date in the prescribed form and manner – (i) if his total sales, turnover or gross receipts, as the case may be, in the business > 60 lakhs during the previous year; or (ii) if his total gross receipts in profession > 10 lakhs during the previous year; or (iii) if the aggregate of TDS and TCS during the previous year, in the case of the person, is 25,000 or more; or However, a resident individual who is of the age of 60 years or more, at any time during the relevant previous year (or senior citizen) would be required to file return of income only, if the aggregate of TDS and TCS during the previous year, in his case, is 50,000 or more (iv) the deposit in one or more savings bank account of the person, in aggregate, is 50lakhs or more during the previous year.