State with brief reasons as per provisions of the Income-tax Act, 1961, whether the return of income is required to be filed in each of the following independent cases for the Assessment Year 2019-20: (i) Mr. Xavier, a r

Yes, Mr. Xavier is required to file return in the instant case. As per the provisions of section 139(1) of the Income Tax Act, 1961, every person, whose total Income without giving effect to the provisions of Chapter VI-A and exemption under section 10 of the Income Tax Act, 1961 exceeds the maximum amount not chargeable to tax, is required to furnish the return of income for the relevant assessment year on or before the due date. The total income of Mr. Xavier before giving effect to the exemption of ₹1,20,000 under section 10(38) and deduction of ₹1,50,000 under section 80C is ₹6,55,000 [₹3,85,000 + ₹1,20,000 + ₹1,50,000] which exceeds the basic exemption limit of ₹5,00,000 applicable to a resident individual aged 80 years or more. Therefore, Mr. Xavier has to furnish his return of Income for the A.Y. 2019-20.