Offline and E-filing: Binding for whom Filing of ITR can be done either offline or online i.e. through e-filing, a action of electronically filing Assets tax allotment through the internet. But for some taxpayers allotment amid the two is not a best anymore.
Online filing has been fabricated compulsatory for assertive area of the taxpayers. It is compulsatory in assertive cases such as where:
(a) Total assets exceeds Rs 5 lakh or any acquittance is claimed (other than Super Senior Citizen capacity ITR1 or ITR2),
(b) Area accounts are adapted to be audited beneath area 44AB and
(c) The acknowledgment is furnished in ITR-3 or in ITR-4.
Only these bos can book their ITR offline:
(a) Individual who are of the age 80 years or added at any time during the cyberbanking year
(b) Individual whose assets is beneath than Rs 5 lakh per year and who do not accept to affirmation a acquittance in the return.
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