Who is liable to File E-Return (Income Tax) for AY 2014-15

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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