Filing The Return Of Income - India Page 3

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Where the return of income is filed in the manner given at (iv) without digital signature,
then the taxpayer should take two printed copies of Form ITR-V. One copy of ITR-V,
duly signed by the taxpayer, is to be sent (within the period specified in this regard, i.e.,
120 days) by ordinary post or speed post to “Income-tax Department – CPC, Post Bag
No. 1, Electronic City Post Office, Bengalore–560100 (Karnataka). The other copy may
be retained by the taxpayer for his record.
Mandatory e-filing of return
Following taxpayers shall file their return of income only through e-filing mode:
(1) From the assessment year 2015-16 onwards any assessee filing ITR 1/2/2A (other
than an individual of the age of 80 years or more at anytime during the previous
year) having a refund claim in the return or having total income of more than Rs.
5,00,000 is required to furnish the return of income electronically with or without
digital signature or by using electronic verification code.
(2) Every company shall furnish the return of income electronically under digital
signature. In other words, for corporate taxpayer e-filing with digital signature is
mandatory.
(3) A firm or an individual or a Hindu Undivided Family (HUF) whose books of
account are required to be audited under section 44AB shall furnish the return of
income electronically under digital signature. In other words, in such a case, e-
filing with digital signature is mandatory.
(4) A resident assessee having any assets (including financial interest in any entity)
located outside India or signing authority in any account located outside India or
Income from any source outside India shall furnish the return of income
electronically with or without digital signature or by using electronic verification
code.
(5) Taxpayers claiming relief under section 90, 90A or 91 shall furnish the return of
income electronically with or without digital signature or by using electronic
verification code.
(6) A person who is required to file ITR - 5 shall file the same electronically with or
without digital signature. However, a firm liable to get its accounts audited under
section 44AB shall furnish the return electronically under digital signature.
(7) A taxpayer who is required to furnish a report of audit under sections 10(23C)(iv),
10(23C)(v), 10(23C)(vi), 10(23C)(via), 10A, 10AA, 12A(1)(b), 44AB, 44DA,
50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JB or 115VW or to
give a notice under section 11(2)(a) electronically shall furnish the return
electronically with or without digital signature or by using electronic verification
code.
(8) Return Form ITR- 3is to furnish electronically in the following modes:
i.
by furnishing the return electronically under digital signature;
[As amended by Finance Act, 2016]

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