Compulsory / Mandatory E filing of Return with digital signature and without digital signature -We can divide Assessee for Online Return Filing in two categories – one who have to submit returns online but they have the option to submit the same with or without digital signature and Other Category of the Assessee who have to file Return online and only with Digital Signature.

Individual and HUF with or Without Digital Signature

1. an individual or a Hindu undivided family, 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 ten lakh rupee.

2. an individual or a Hindu undivided family, being a resident, 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.

Individual, HUF, Partnership and Company Only with Digital Signature

1. 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

2. A company required to furnish the return in Form ITR-6.

Those who are not covered by above can File there Return in any of the below mode:-

(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.

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Category : Income Tax (25018)
Type : Articles (14319) Featured (4134)
Tags : income tax rules (57) ITR (548) ITR A.Y. 2011-12 (28)

0 responses to “Who is required to File Return Online Compulsorily for AY 2012-13?”

  1. H S Nagaraja says:

    can i file the return by hand and as well as e-filing please clarify is there any problem

  2. H S Nagaraja says:

    can i file the return by hand and as well as e-filing please suggest

  3. RUPESH SHAH says:

    PLEASE STATE THAT WHETHER INCOME MORE THAN 10 LAKS ARE REQUIRED TO FILE E-RETURN WITH DIGITAL SIGNATURE COMPULSORY? IF YES THAN ALSO STATE THAT UNDER WHICH PROVISION AND UNDER WHICH RULE AND UNDER WHICH NOTIFICATION MADE THEM COMPULSORY AS PER RULE 12 ONLY WE HAVE TO FILE E RETURN BUT THERE IS CONFUSION IN THE TAX CONSULTANT F ETERNITY THAT DIGITAL SIGNATURE IS COMPULSORY.PLEASE GIVE REPLY AS SOON AS POSSIBLE 

  4. Dr S B Kalidhar says:

    Sir,

    Online efiling if the RETURN is a must when the total income for 2011-12 is more than 10 lacs OR when the TAXABLE income is more than 10 lacs ?  Please clarify. 

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