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Electronic filing (e filing) of Income tax return with or without digital signature

As per rule 12 (Updated for AY 2014-15) (notification 24/2014 dated 01.04.2014) of income tax rules, income tax return can be filed using four modes.

1.  Return in a paper form
2.  Return electronically under digital signature;
3.  Transmitting the data in the return electronically and thereafter submitting the          verification of the return in Form ITR-V.
4.  Furnishing a bar-coded return in a paper form.

In few case electronic filing is mandatory with/without digital signature. In other cases, it can be filed in any one mode. 

In following case, e filing of return is mandatory:

Compulsory e filing of Income Tax return with or without digital signature

 
Compulsory e filing of income tax return without digital signature AY 14-15
Sr No Person ITR Form Description

1. 

All persons (except company and where return is filed on ITR-7)

ITR-1, ITR-2 ,ITR-3, ITR-4, ITR-4S If income exceeding 5 Lakh.

2. 

All persons (except where return is filed on ITR-7)

ITR-1, ITR-2 ,ITR-3, ITR-4, ITR-4S

If deduction under section 90, 90A,91 claimed in return.

3. 

Individual /HUF   ITR-2,ITR-3,ITR-4   Resident and has
(i) assets (including financial interest in any entity) located outside India; or
(ii) signing authority in any account located outside India.

4. 

Firm ITR-5

A firm  which is not covered under audit u/s 44AB .If it is covered under 44AB then digital signature is mandatory.

5. 

All persons As applicable

Assessee is required to furnish Electronically a report of audit specified under sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10, section 10A, clause (b) of sub-section (1) of section 12A, section 44AB, section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E or section 115JB or to give a notice under clause (a) of sub-section (2) of section 11 of the Act.

Compulsory e filing of income tax return with digital signature AY 14-15

1. 

Individual /HUF ITR-4

if provisions of section 44AB are applicable.

2. 

Firm ITR-5

if provisions of section 44AB are applicable.

3. 

Company ITR-6 in all cases.

4. 

Political Party ITR-7 In all cases.

 

 

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