my income is below 2 lac ITR filing is compulsory or not

No, you need not to file for IT return if your total income of the year is less than 5 lakh.
but if you file nill return it good for you in feautre.

for more details please Visit Computax

Computax Software

Not compulsory as per the Indian Government guidelines. A person who has an income of more than Rs. 2.5 lakh that can file an income tax return but you can file NIL ITR via Gen IT software and other several free resources.

According to the government guidelines and new income tax slabs rate, there is no need to file an Income tax return if your salary is below 2.50 lakh. The Indian government is giving the option of filing a NIL return via a free top 12 Income tax return software. Check Here: https://blog.saginfotech.com/best-income-tax-filing-software-professionals

No Need  to pay ITR till 2.5 LAC INR

Know More: File  Income Tax Returns