When is filing an ITR compulsory even for people with a low income?

Filing ITR is mandatory in many situations even when a person's income is low or falls below the income tax rebate limit. These situations include having an annual income of over ₹2.5 lakh (old regime)/₹4 lakh (new regime), having over ₹1-crore current account deposits or over ₹50-lakh savings account deposits. ITR filing is also compulsory if electricity bills exceed ₹1lakh/annum.