offline ITR

As per Rule 12 of the Income-tax Rules, 1962,  w.e.f 1st April 2017, individuals and HUF alone can file their income-tax return in paper form (offline/not electronically). Conditions to be satisfied:

1. Accounts are not subject to audit under section 44AB [business turnover < 1cr in PY or profession receipts < 50 lakhs in PY] AND
2. Age > 80 years or
3. Total assessable income does not exceed 5 lakhs and no refund is claimed
4. Return is filed in Form No. SAHAJ ITR-1 or Form No. SUGAM (ITR-4)

Refer: Rule 12 - https://www.incometaxindia.gov.in/_layouts/15/dit/Pages/viewer.aspx?path=https://www.incometaxindia.gov.in/Rules/Income-Tax%20Rules/103120000000007269.htm&IsDlg=0