E FILING MANDATORY FROM AY 2014-15 FOR ALL TAXPAYER
Any assessee having total income of Rs. 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
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
An assessee required to funish 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.