Following taxpayers shall file their return of income only through e-filing mode:

(1) From the assessment year 2015-16 onwards any asessee filing ITR 1/2/2A (other than an individual of the age of 80 years or more at anytime during the previous year) having a refund claim in the return or having total income of more than Rs. 5,00,000 is required to furnish the return of income electronically with or without digital signature or by using electronic verification code.

(2) Every company shall furnish the return of income electronically under digital signature. In other words, for corporate taxpayer e-filing with digital signature is mandatory.

(3) A firm or an individual or a Hindu Undivided Family (HUF) whose books of account are required to be audited under section 44AB shall furnish the return of income electronically under digital signature. In other words, in such a case, e-filing with digital signature is mandatory.

(4) A resident assessee having any assets (including financial interest in any entity) located outside India or signing authority in any account located outside India shall furnish the return of income electronically with or without digital signature or by using electronic verification code.

(5) Taxpayers claiming relief under section 90, 90A or 91 shall furnish the return of income electronically with or without digital signature or by using electronic verification code.

(6) A person who is required to file ITR – 5 shall file the same electronically with or without digital signature. However, a firm liable to get its accounts audited under section 44AB shall furnish the return electronically under digital signature.

(7) A taxpayer who is required to furnish a report of audit under sections 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(via), 10A, 10AA, 12A(1)(b), 44AB, 44DA, 50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JB or 115VW or shall furnish the report electronically on or before the date of filing the return.

(8) Return Form ITR- 3is to furnish electronically in the following modes:

   (i) by furnishing the return electronically under digital signature;

  (ii) by transmitting the data in the return electronically under electronic verification code;

 (iii) by transmitting the data in the return electronically and thereafter submitting the verification of the return in Return Form ITR-V.

(9) Return Form ITR-4 is to be furnish electronically in the following modes:

   (i) by furnishing the return electronically under digital signature;

  (ii) by transmitting the data in the return electronically under electronic verification code;

  (iii) by transmitting the data in the return electronically and thereafter submitting the verification of the return in Return Form ITR-V;

However, where the books of accounts are required to be audited under section 44AB, the return is required to be furnished in the manner provided at (i) i.e. e-filing with digital signature.

(10) Return Form ITR – 7 is to be furnished electronically in the following modes :

   (i) by furnishing the return electronically under digital signature;

  (ii) by transmitting the data in the return electronically under electronic verification code;

 (iii) by transmitting the data in the return electronically and thereafter submitting the verification of the return in Return Form ITR-V;

However, a political party shall compulsorily furnish the return in the manner mentioned at (i) above. Where the Return Form is furnished in the manner mentioned at (iii), the assessee should print out two copies of Form ITR-V. One copy of ITR-V, duly signed by the assessee, has to be sent by ordinary post to Post Bag No. 1, Electronic City Office, Bangalore-560100 (Karnataka). The other copy may be retained by the assessee for his record.

Some Suggested Posts related to above  

S. No. Link
1 How to use / Enable E-filing Vault on Income Tax
2 Understanding Compliance Query of Income Tax Department
3 Rule 12 of Income Tax Rules wef 1st April 2016
4 Instructions for filing ITR-4S-SUGAM for AY 2016-17
5 Income Tax e-Filing DSC management utility
6 How to File Income Tax Return of a Deceased Assessee?
7 FAQs on filing the return of income
8 For whom e-filing of Income Tax Return (ITR) is Mandatory
9 Guide to know ITR applicable: Which ITR Applicable to whom?
10 How to reset password when activation link not confirmed while registering PAN in Income Tax Department

More Under Income Tax

Posted Under

Category : Income Tax (26358)
Type : Articles (15780)
Tags : ITR (562) itr 1 (52) itr 2 (46) ITR 2A (8) ITR 3 (22) ITR 4 (31) ITR 4S Sugam (7) ITR 5 (26) ITR 6 (25) itr 7 (12)

0 responses to “For whom e-filing of Income Tax Return (ITR) is Mandatory”

  1. Madan singh says:

    Kindly read 2006 instead of 2016

  2. Madan singh says:

    I took a home loan in 2016.
    I thought to take another loan for my
    Daughter’s marriage from the same bank
    IDBI (LOAN AGAINST PROPERTY )
    LAP.I AM GETTING RELIEF A REBATE ON HOME
    LO AN BUT THERE IS NO REBATE ON
    LAP.KINDLY GUIDE ME WHETHER I
    CAN GET REbate in LAP.

Leave a Reply

Your email address will not be published. Required fields are marked *