SEO Sai Gr. Hosp.
212450 Points
Posted on 27 February 2019
1. The option to file the return offline is given to super senior citizens, i.e. individuals who are 80-year old and above during the financial year.
2. Another instance wherein ITR can be filed offline is if an individual or Hindu Undivided Family (HUF) has an income not exceeding Rs 5 lakh and is not claiming any refund.