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.