Now, Individuals & HUFs are required to file their returns online if the total income is above Rs. 10 lakhs. Earlier, the e-filing was optional till 2010-11 but from AY 2012-13 & onwards the same e-filing has been made compulsory if total income exceeds Rs. 10 lakhs. Also, e-filing has lot of advantages then habituary way of filing it manually. Few advantages:      

• E-filing has made the entire process faster & accurate.
• It can be filed at anytime & anywhere.
• Privacy can be protected.
• Faster processing of Income Tax Return.
• Quick Refunds, if any.

Notified Points by Government regarding ITR Filing:

• Digital Signature is not at all mandatory for Individuals/HUF.
• Businessmen & Professionals are obligatory required to file their returns electronically (with Digital Signature) if their gross receipts/income exceeds Rs.1 crore/ 25 lakhs respectively.
• All the details of donations made should be disclosed in new income tax return forms in order to claim tax deductions.
• If any asset (including financial interest in any entity) is held by an Individual outside India, then the details of same should be furnished to them.

So, e-filing has been made mandatory for Individuals & HUF, if his total income for assessment year 2012-13 onwards exceeds Rs. 10 lakhs. This mandation will benefit Individuals in all the manner as e-filing is shorter and accurate process.