Return filing exemption allowed; taxpayers may still file returns and tax offices must accept voluntary filings. Exemption under the Notification relieves specified individuals from the requirement to furnish a return of income where their income falls below the prescribed threshold, but qualifying taxpayers may elect to avail the exemption. Tax office personnel are instructed to accept Returns of Income from any taxpayer who chooses to file voluntarily even if they satisfy the Notification conditions, and must not refuse receipt on the ground of entitlement to exemption.