New Delhi, June 23 -- Summer holidays are in full swing, and many Indians are heading abroad for vacations, family trips, and luxury getaways. But while you may be busy planning flights, hotels, and shopping, tax experts say there is one thing many travellers often overlook - your foreign travel spending could create an unexpected income tax return (ITR) filing obligation, even if you have little or no taxable income.

According to Mrinal Mehta, Joint Secretary at the Bombay Chartered Accountants' Society (BCAS), taxpayers should not assume they can skip filing an income tax return simply because their earnings fall below the basic exemption limit.

"Indian law now links your filing obligation to how you spend, not merely what you earn - ...