Should I File Return if taxable income below taxable limit

Section 139(1)(b) states that any person having a taxable income to file returns.

Section 139(1)(b) also states that even though a person does not have taxable income but is in possession of any of the following :

1) An immovable property
2) A car
3) A cellular Phone
4) Has travelled to a foreign country on his own expense
5) Has a credit card (not a "add-on" card)
6) is a member of a club whose entrace fees is more than Rs.25000

Should file a return.

So check your stauts and file the return as required by law.