Return filing conditions for certain taxpayers are triggered by account deposits, turnover, travel, electricity use, and tax deduction thresholds. Conditions are prescribed for furnishing a return of income by a person other than a company or firm referred to in section 263(1)(a)(x). The filing requirement is triggered by specified levels of current account deposits, foreign travel expenditure, electricity expenditure, business turnover, professional gross receipts, aggregate tax deducted and collected at source, and savings account deposits. For this purpose, travel to a foreign country excludes travel to neighbouring countries and to places of pilgrimage specified by the Board by notification.