SEO Sai Gr. Hosp.
210651 Points
Joined July 2016
In any of the following cases the Income Tax Department has made it mandatory to e-file your Return.
- You want to claim an income tax refund
- Your taxable income is more than Rs 5,00,000
- ITR-3, 4, 4S, 5, 6, 7 have to be mandatorily e-filed.
Paper returns can only be filed by those who are above 80 years of age OR by an individual or HUF whose income does not exceed Rs 5,00,000 and who has not claimed any refund in the return of income.
So, in any of the above mandatory case, your offline filed ITR will not be considered. And as such you can file online u/s. 139(4).