E filing of itr

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This query is : Resolved

ASHWINI KHATRI (Querist)

11 January 2014 Sir, please tell me
1-who is the person they are liable for complusary e-filing of ITR.?
2-what is the limit of income for compulsary e-filing of ITR.?
3-please give me notification no. or curculer no. releted this query.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)

11 January 2014 Please refer the notification No. 34/2013 dated 01.05.2013

(a) It is mandatory for every person (not being a co. or a person filing return in ITR 7) to e-file the return of income if its total income exceeds Rs. 5,00,000
(b) an individual or a Hindu undivided family, being a resident, having assets (including financial interest in any entity) located outside India or signing authority in any account located outside India and required to furnish the return in Form ITR-2 or ITR-3 or ITR-4, as the case may be.
(c) Every person claiming tax relief under Section 90, 90A or 91 shall file return in electronic mode.
(c) Those who are required to get their Account under Section 44AB
(d) A firm required to furnish the return in Form ITR-5 or an individual or Hindu Undivided Family (HUF) required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable
(e) A company required to furnish the return in Form ITR-6.