This 3 sentence document summarizes guidelines for filing an income tax return in India. It explains that individuals with an annual income exceeding Rs. 250,000, partnership/LLP firms engaged in business/profession, and companies incorporated in India must file a return. It also notes that those who had tax deducted at the source from payments received must file irrespective of income amount. The document encourages visitors to visit the Srijan Consultancy website for more information on income tax return filing requirements and procedures.