Is e-filing of income tax return mandatory?

E-filing of return is mandatory for the below mention persons only:

(a) Every resident and ordinarily resident individual and HUF, if he/it has any of following:

 (i) Signing authority in any account located abroad;

 (ii) Any asset located abroad; or

(iii) Financial interest in any entity located abroad.

(b) A political party [if its income exceeds the limit, without claiming exemptions under Section 13A, which is not chargeable to tax]

(c) Every person claiming tax relief under Section 90, 90A or section 91;

(d) A firm or an individual or HUF who are required to get their accounts audited under section 44AB;

(e) Every company;

(f) Every AOP or BOI;

(g) A person [other than a company and a person required to furnish return in form ITR 7] whose total income exceeds Rs. 5 lakh rupees during the previous year 2013-14.

Note: 1. Means from previous year 2013-14, all assesse whose total income exceeds Rs. 5 lakhs is required to file Income tax Return electronically. 

2. For company, AOP OR BOI e-filing always mandatory i.e no need to check total income.

3. For all audit assesse e-filing is mandatory.