Who needs to file Income tax return in electronic form and who needs to sign it using digital signature

As per Income tax act each individual whose total income is in excess of Rs. 2.5 lakh during an year is required to file his return of income.

There is confusion in people on who needs to file return electronically and who needs to sign it compulsorily using digital signature and who can sign it using EVC or physically sign it.

Rule 12 of the Income tax rules defines the manner in which one needs to file return of income and the manner in which one needs to sign such return of income, same has been discussed in below mentioned table:

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