In this article we are discussing which ITR should be filed online with Digital Signature Mandatorily and for which only ITR online Filing is although mandatory but filing with Digital Signature is not mandatory for A.Y 2013-14. A Return can normally be filed / furnished in following modes :-
(i) furnishing the return in a paper form;
(ii) furnishing the return electronically under digital signature;
(iii) transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V;
(iv) furnishing a bar-coded return in a paper form:
Class of Assessee who can have to file Online with or Without Digital Signature i.e. as per Option specified in clause (ii) or clause (iii) Above
1. a person, other than a company and a person required to furnish the return in Form ITR-7, if his or its total income, or the total income in respect of which he is or it is assessable under the Act during the previous year, exceeds five lakh rupees, shall furnish the return for the assessment year 2013-14 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);
2. an individual or a Hindu undivided family, being a resident, [other than not ordinarily resident in India within the meaning of sub-section (6) of section 6] having assets (including financial interest in any entity) located outside India or signing authority in any account located outside India and required to furnish the return in Form ITR-2 or ITR-3 or ITR-4, as the case may be, shall furnish the return for assessment year 2012-13 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);]
3. a person claiming any relief of tax under section 90 or 90A or deduction of tax under section 91 of the Act, shall furnish the return for assessment year 2013-14 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);
Class of Assessee who have to mandatorily file ITR Online with Digital Signature i.e. as per Option specified in clause (ii)Above
3. a firm required to furnish the return in Form ITR-5 or an individual or Hindu Undivided Family (HUF) required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable, shall furnish the return for assessment year 2011-12 and subsequent assessment years in the manner specified in clause (ii).
5. a company required to furnish the return in Form ITR-6 shall furnish the return for assessment year 2010-11 and subsequent assessment years in the manner specified in clause (ii);]
Class of Assessee who can can file ITR Online or Manually
6. a person required to furnish the return in Form ITR-7 shall furnish the return in the manner specified in clause (i) or clause (ii) or clause (iii).
7. All Other class of Assessee not covered by 1 to 6 above.
