Is it necessary to file ITR if annual income is less than ₹7 lakh?

The filing of income tax returns for the financial year 2023-24 has started. According to tax experts, if a person’s annual income is more than ₹3 lakh, then it is necessary to file a return. However, he/she will not have to pay any tax. There is a provision of zero tax on income up to ₹7 lakh.