For the Assessment Year 2019-20, every taxpayer has to file the
income-tax return electronically except a super senior citizen (whose age is 80
years or above during the previous year 2018-19) who furnishes the return
either in ITR-1 or ITR-4.
The option available to a taxpayer, whose income was below Rs. 5 lakhs
during the previous year and was not claiming refund, to file the physical
return has been withdrawn. Thus, it is now mandatory for every taxpayer (except
super senior citizen) to file the return only electronically.
Return of income can be filed electronically using any of the following
three options:
1. E-filing using a Digital Signature (DSC)
2. E-filing without a Digital Signature
3. E-filing under Electronic Verification Code (EVC)
Assessees who can use any of the options mentioned above have been
enumerated below.
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Particulars
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E-Filing with DSC
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E-Filing without DSC
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E-Filing with EVC
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Paper Filing*
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Individual whose age is 80 years or above
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✓
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✓
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✓
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✓
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Individual or HUF who is subject to tax audit under Section 44AB
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✓
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|
|
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Any other Individual or HUF
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✓
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✓
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✓
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Company
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✓
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Political Parties
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✓
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Any person filing return in ITR-7 (other than a political party)
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✓
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✓
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✓
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Any person filing return in ITR-5 (if tax audit is mandatory)
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✓
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Any person filing return in ITR-5 (if tax audit is not mandatory)
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✓
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✓
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✓
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* Return can be filed in paper format by a super senior citizen only
if he furnishes the return either in ITR-1 or in ITR-4.
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