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The contents of this document are for information purposes only. This aims to enable public to have a quick and an easy access to information and do not purport to be legal documents.

 

Viewers are advised to verify the content from Government Acts/Rules/Notifications etc.

Following taxpayers shall file their returns of income only through e-filing mode:

Sr. No. Person Conditions Mode of filing return electronically

1

Individual or Hindu undivided family

a) Accounts are required to be audited under section 44AB of the Act.

b) In any other case

Electronically under digital signature

  •  Electronically under digital signature; or

  •  Transmitting the data electronically in the return under electronic verification code; or

  •  By transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V.

2. Company In all cases Electronically under digital signature

3.

A person required to furnish the return in Form ITR-7

(a) In case of a political party;

Electronically under digital signature

(b) In any other case.

  •  Electronically under digital signature; or

  •  Transmitting the data electronically in the return under electronic verification code; or

  •  By transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V.

4.

 

Firm or limited liability partnership or any person (other than a person mentioned in Sl. 1 to 3 above) who is required to file return in Form ITR-5

(a) Accounts are required to be audited under section 44AB of the Act;

Electronically under digital signature

 

   

(b) In any other case.

  •  Electronically under digital signature; or

  •  Transmitting the data electronically in the return under electronic verification code; or

  •  By transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V.

Note:If the taxpayer submits the Return of Income electronically without a digital signature/EVC, he must obtain a printout of Form ITR-V, sign it, and dispatch it to the following address using ordinary post or speed post within 30 days after filing the return.

Centralised Processing Center,

Income Tax Department,

Bengaluru, Karnataka 560500

 

 

 

[As amended by Finance Act, 2025]