Spouse is Individual and has a PAN card obtained as Individual. While applying PAN profession indicated is "Other". Other - Home Tuitions & classes etc. Spouse Income is never beyond Rs 2 Lakh including the above profession and interest income. Should the spouse file a income tax return every year? Which Form? Will ITR SUGAM work? Income from Profession (other) : Rs 1 Lakh Income from interest: Rs 1 Lakh (TDS is deducted) Though taxable income below the slab, tax refund on interest can be claimed as refund.