Indicate three situations where the Return of Income has to be compulsorily filed under section 139(1) of the Income Tax Act, 1961.

Following are the three situations where Return of Income has to be compulsorily filed under section 139(1) of the Income Tax Act, 1961: Companies and Firms (whether having profit or loss or nil income); a person, being a resident other than not ordinarily resident, who holds, as beneficial owner or otherwise, any asset (including any financial interest in any entity) located outside India or has signing authority in an account located outside India, or is a beneficiary of any asset (including any financial interest in any entity) whether or not having income chargeable to tax; Individuals, HUFs, AOPs or BOI and artificial juridical persons whose total income before giving effect to the provisions of section 10(38) and Chapter VI-A exceeds the maximum amount not chargeable to tax.