The process of electronically filing Income tax Returns/Forms through the internet is known as e-Filing. e-Filing of Returns/Forms is mandatory for
- Individual/ HUF having total income of Rupees 10 Lakhs and above for AY 2012-13 and subsequent Assessment yea
- Individual/ HUF, being resident, having assets located outside India for AY 2012-13 and subsequent Assessment years.
- Individual/ HUF/ Firm auditable u/s 44AB of the IT Act, 1961 for AY 2011-12 and subsequent Assessment years.
- All companies
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