Online filing of return is compulsory required by certain assessees.  Online return filing can be done with or without digital signature. Government along with online return filing has also mandated certain class of assessee to file online return only with the digital signature. Under mentioned assessee covering under any of the option have to follow the same from AY 2012-13. Compulsory E-filing with or without Digital signatures –

• An Individual or HUF whose total income in the previous year exceeds Rs. 10 lacs.
• An Individual or HUF being a resident, having assets (including financial interest in any entity) located outside India or signing authority in any account located outside India and required to furnish the return in Form ITR-2 or ITR-3 or ITR-4, as the case may be.

Compulsory E-filing only with Digital signatures –      

• An Individual & HUF who are required to get their books of accounts audited u/s 44AB.
• A firm who is required to get their books of accounts audited u/s 44AB.
• A company who is required to file in Form ITR -6.

Other Modes of Return Filing – Assessees not covered above can file  return in any of the modes mentioned below –

• File the income tax return manually;
• File online return with digital signature; or
• File online return and thereafter submit the verification of the return in Form ITR-V to CPC.