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 Inc