Ans. The applicable return of income shall be furnished by a person mentioned in column (ii) of the Table below to whom the conditions specified in column (iii) apply, in the manner specified in column (iv) thereof:—
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Sl.
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Person
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Condition
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Manner of furnishing return of income
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(i)
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(ii)
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(iii)
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(iv)
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1
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Individual or Hindu undivided family
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(a)
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Accounts are required to be audited under section 44AB of the Act;
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Electronically under digital signature;
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(b)
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A super senior citizen (whose age is 80 years or above at any time during the previous year) who furnishes the return either in ITR-1 or ITR-4
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(A)
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Electronically under digital signature; or
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(B)
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Transmitting the data electronically in the return under electronic verification code; or
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(C)
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Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V; or
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(D)
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Paper form;
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(A)
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Electronically under digital signature; or
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(B)
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Transmitting the data electronically in the return under electronic verification code; or
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(C)
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Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V;]
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2
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Company
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In all cases.
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Electronically under digital signature.
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3
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A person required to furnish the return in Form ITR-7
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(a)
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In case of a political party;
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Electronically under digital signature;
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(A
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Electronically under digital signature; or
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(B)
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Transmitting the data in the return electronically under electronic verification code; or
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(C)
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Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V.
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4
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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
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(a)
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Accounts are required to be audited under section 44AB of the Act;
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Electronically under digital signature;
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(A)
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Electronically under digital signature; or
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(B)
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Transmitting the data in the return electronically under electronic verification code; or
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(C)
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Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V
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