I have the following query for a person whose source of income is from bank interest and total income is less than 1.5Lakh, as follows:
1. If there is a small TDS of say Rs 800/- or so and if no refund is sought, then, is it mandatory to file ITR as there is a TDS?
2. Is it mandatory to file ITR (either efiling or paper filing) just because the person has registered at income tax efiling site for filing e-return?
Thanks in advance.
Jibi