E-filing of Income Tax Return online is mandatory for the following Tax Payers.
1. Those who have a taxable income more than Rs. 5 Lakh in the financial year 2012-13 (A.Y 2013-14) , should do E-filing of Income Tax Return online. Whether the person is an individual, H.U.F or Artificial person (other than companies those who are filing ITR-7) should file an online income tax return.
2. A resident Individual or HUF having any type assets outside India
3. A resident Individual or HUF is a signing authority in an account located outside India.
4. An individual, HUF or Firm whose accounts is required to be audited as per income tax act.
5. Those who claim any relief under section 90 or 90A.
6. Those who claim any deduction under section 91 of Income Tax Act.
7. All those who required to audit their accounts under clause (iv), (v), (VI) or (VI a) of section 10 (23C) or section 12A (1) (b) of the income tax act.
8. All those who required to file audit report under sections 10A, 44AB, 80-1A,1B,1C & 1D, 80JJAA, 80LA, 92E or 115JB of income tax act.
The above mentioned income tax payers should do E-filing of Income Tax Return online for the financial year 2012-13 (Assessment year 2013-14)
File your income tax return online free of cost
How to file income tax return online -guide
How to file income tax return after due date