CBDT inserts Rule 12AB to provide further conditions, where filing of ITR is mandatory as per clause (iv) of 7th Proviso to section 139(1).

ITR made mandatory for:
1. Gross sale/ turnover/receipts from business exceeds Rs. 60 Lacs
2. Gross receipts from profession exceeds Rs. 10 Lacs
3. Aggregate TDS / TCS is Rs. 25000 (for senior citizen Rs. 50000)
4. Deposit in saving bank account(s) is Rs. 50 Lacs or more in a year