1)Salary income of less than Rs 5 lakh in FY 2010-11,is exempted from filing IT return provided the salary is from single employer. meaning if someone has changed the job then he will have to file IT return.
2) Interest income of more then Rs 10,000 in savings deposit will have to file returns.
If interest income is less Rs 10,000 then employee will have to declare his permanent account number to his employer and obtain certificate of tax deduction in Form No 16.
3) Individuals having income from other sources besides salary or having refund claims will have to file IT returns.