According to Mrinal Mehta, Joint Secretary at the Bombay Chartered Accountants' Society (BCAS), the Income Tax Department tracks spending patterns and high-value transactions, making return filing mandatory in several situations even when taxable income is low or nil. According to Mrinal Mehta, Joint Secretary at the Bombay Chartered Accountants' Society (BCAS), the Income Tax Department tracks spending patterns and high-value transactions, making return filing mandatory in several situations even when taxable income is low or nil. by Soban News (international And National News)