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She just needs to comply with tax requirements for 3 years. If she had no income and as such didn't need to file tax, she can put "no" for both need to file and filed for a given year and it will still count.

Thank you.

I have another query regarding the PCC requirement. Does she need to submit a PCC from India if she moved to Canada before turning 18 years old?

My second question is regarding adult applicants. Can an adult submit the Citizenship application without the PCC initially and provide it later during the processing stage? Currently, the PCC processing time from India is approximately 10 weeks. Instead of waiting for the PCC, would it be possible to proceed with the citizenship application now and submit the PCC later when available?
 
this is a very common problem. CBSA entries alone are not enough to prove the legal status. Clearly, IRCC could not verify your status. You have 2 options: 1. Reapply once you have enough days on PR alone 2. Send it again with the same info. If accepted, in all likelihood, your file will become non-routine.

I am not a lawyer and information I am sharing is based on information available publicly.
Thank you for your reply. I have decided to withdraw and apply again in the fall. When i do that, on physical presence I still need to enter the days before PR even though i have more than 1095 days after the PR, right?
 
Thank you for your reply. I have decided to withdraw and apply again in the fall. When i do that, on physical presence I still need to enter the days before PR even though i have more than 1095 days after the PR, right?

Every single day of physical presence needs to be entered, so yes.