Who should file Income Tax Return!!!!

Every individual has to file the return of income if his total income (including income of any other person in respect of which he is assessable) without giving effect to the provisions of Long Term Capital Gain 10(38), 10A, profit from 100% EOU 10B or 10BA or Chapter VIA (i.e., deduction under section 80c to section 80U), exceeds the maximum amount which is not chargeable to tax i.e. exceeds the exemption limit.