How to file IT return for the first time?

my son joined a corporate company recently. his annual income is below the IT exemption limit. Am told the company would give form 16 to the employees

my son joined a corporate company recently. his annual income is below the IT exemption limit. Am told the company would give form 16 to the employees. is it necessary that my son should file IT return. if so what is the procedure.

or:my son joined a corporate company recently. his annual income is below the IT exemption limit. Am told the company would give form 16 to the employees. is it necessary that my son should file IT return. if so what is the procedure.

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