Urgent query

sai manoj (ca article trainee) (57 Points)

31 March 2014  
my client who has a gross turnover around 96lakhs for financial year 11-12 has not filed his return. Assuming that he is expemt from tax audit he didnt even have a digital signature but being last date of financial year he is in a hurry. so please kindly help/suggestions required. can we do it manually or is it mandatory to do online.