Efiling of income tax returns

I think total income just before Chapter VI

it is Net taxable income as it is only called Total Income

Its not clearly mentioned whether before chapter vi deductions or after.better efile ur return.

“e-filing has been made compulsory for the person who is an individual or a Hindu Undivided Family, if his or its total income, or the total income in respect of which he is or it is assessable under the Act during the previous year, exceeds Rs 10 lakh for assessment year 2012-13 onwards,” the I-T Department said. As per my understanding i think it is after the deductions

Income = GTI -Chapter VIA deductions. 

Tax is payable on   "income"

Talking of general propositon, the liability to file ITR arises if the Gross Total Income exceeds the basic exemption limit.

Therefore, it would be better to file the ITR online if the Gross total income exceeds Rs. 10 lakhs.  Even otherwise, file return online.. Save paper, save trees, save environment.