Salary for persons below 5 lac

Dear Sivasiva,

you may file your ITR manually/physically, as your total income is less than Rs. 5 lacs. No other condition is there.
And yes, all the salaried employees are liable to file their ITR even if there income is less than 5 lacs, because the exemption was provided for just 2 years, it's not applicable for A.Y. 13-14,  you have to file ITR for that period.

Best Regards,
CA Lovely Arora
ca.lovelyarora @ gmail.com

have a look at that:-

https://articles.economictimes.indiatimes.com/2013-07-22/news/40727793_1_online-filing-special-counters-cbdt

as the exemption was granted 2 years before, so, one needs to have a look at the budget highlights of Finance Act, 2010, but the above link will serve your purpose.

YES AS PER THIS YEAR'S GUIDELINESS U HAVE TO FILE RETURN EVEN IF U R INCOME IS BELOW 5,00,000