• Admin
  • May 09,2020
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Here is some cases in which electronic filing of ITRs through https://www.incometaxindiaefiling.gov.in is mandatory as per income tax act:

In case of individuals & HUF:

  1. Where the ITR form to be file is ITR-3 or ITR-4.
  2. Where total income of taxpayer is more than 5 lacs rupees or in case of refund needs to be claimed.
  3. Where Individual/HUF has foreign assets/financial interest/foreign sources income.
  4. Where any relief (Sec 90 or 90A or Deduction Sec 91) in respect of tax paid outside India needs to be claimed.
  5. Where taxpayer need to file audit report under the act under section 10 or Sec. 80 or Sec. 44AB or Sec 50B or 92E etc. ITR needs to be filed online if a taxpayer is required to file any of the audit report.
  6. Where accounts need to be audited under section 44AB.

In case of Company:

  1. A Company is mandatorily need to e-file the return using digital signature (DSC).

In case of Trust/Political party (Filing ITR-7):

  1. A person filing ITR-7 needs to be file it online through DSC/EVC/ITR-V (as the case may be).

In case of Firm/LLP/Any other person:

  1. A firm/LLP is mandatorily need to e-file the return using digital signature (DSC) if entity is covered under tax audit.
  2. If entity is not covered under tax audit, then can e-file through EVC/DSC/ITR-V any of the mode.

Having seen the above points, most of the assessee is already covered to file their return form online. Online filing is now a days is too convenient, easy and time saving. An individual is compulsorily to file return of income (ITR) if he/she has total income above the basic exemption limit.

Verification of ITR can be done by DSC/EVC/ITR-V, in some of cases filing through digital signature is mandatory.

For any professional assistance for filing of any ITR form, you can visit by Clicking here