E-filing mandatory from AY 2013-14 in some cases

Every year government is inching forward towards its goal of making e-filing mandatory for different category of assessees. Last year, e-filing was made mandatory for persons having total income more than Rs. 10 lakhs. CBDT vide its notification no. 34/2013 dated 01st May 2013, has now made it compulsory for those having total income exceeding Rs. 5 lakhs to file their income tax returns electronically.

E-filing is mandatory if you fall in the following categories:

  1. A person, other than a company and a person required to furnish the return in Form ITR-7 , 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 five lakh rupees
  2. An individual or a Hindu undivided family, being a resident ( not ordinarily resident in India) 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.
  3. 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
  4. a person claiming any relief of tax under section 90 or 90A or deduction of tax under section 91 of the Act
  5. a company required to furnish the return in Form ITR-6  (e-file only with digital signature)
  6. where an assessee is required to furnish a report of audit under sections 44AB, 92E or 115JB of the Act, he shall furnish the same electronically


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