E-filing of Income Tax Return of Individuals from the A Y 2010-11
As per the notification no. 49/2010 dated 9th July, 2010, Individuals and HUF whom provisions of section 44AB are applicable shall furnish the return for Assessment Year 2010-11 and subsequent Assessment Years electronically in Form ITR-4 with or without digital signature.
https://incometaxindia.gov.in/archive/PressRelease_RulesonEfiling_07122010.pdf