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The process of electronically filing Income tax returns through the internet is known as e-Filing.

E-Filing of Returns/Forms is mandatory for:

·    Any assessee having total income of  5 Lakhs and above from AY 2013-14 and subsequent Assessment Years.

·      Individual/ HUF, being resident, having assets located outside India from AY 2012-13 and subsequent Assessment Years.

·         An assessee required to furnish a report of audit specified under sections 10(23C)(iv), 10(23C)(v),10(23C)(vi), 10(23C)(via), 10A, 12A(1)(b), 44AB, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E or 115JB of the Act, shall furnish the said report of audit and the return of Income electronically from AY 2013-14 and subsequent Assessment Years.

·       An assessee required to give a notice under Section 11(2)(a) to the Assessing Officer from AY 2014-15 and subsequent Assessment Years.

·         All companies.

·         Firm (to whom provisions of section 44AB is not applicable), AOP, BOI, Artificial Juridical Person , Co-operative Society and Local Authority required to file ITR 5 from AY 2014-15 and subsequent Assessment Years.

·        An assessee required to furnish return u/s 139 (4B) in ITR 7.

·        A resident who has signing authority in any account located outside India.


·        A person who claims relief under sections 90 or 90A or deduction under section 91.

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