Online Return Vs Offline Return

If your case does not fall in the mandatory filing of Return through online mode/ efiling (As Listed below), then you can file return manually/Offline/Paper Return  at the counter of Income Tax department in your city/Town. It does not matter whether in the earlier year you have filed the return online / E filing. Every year in the Income Tax is different Assessment year . It may happen that in one year you may be falling in the mandatory filing of return through online mode but in the next year you may not be required to file the return through online mode / Efiling.

Filing of Return through Offline mode / paper return at the counter of income tax department

1. An individual of the age of 80 years or more at anytime during the previous year can file the Offline /Paper return at the counter of the Income tax department . He need not do efiling
2. Any Assessee  having Total income Less than Rs 5 Lakh can file the Offline /Paper return at the counter of the Income tax department
   1. if there is no refund in his return of Income
   2. If Assessee is not Company
   3. If the Assessee is Individual/ HUF /Partnership firm and Accounts are not required to be Audited u/s 44AB
   4. If  A resident assessee is not having any assets (including financial interest in any entity) located outside India or signing authority in any account located outside India or income from any source outside India
   5. if  Taxpayers is not claiming relief under section 90, 90A or 91
   6. if  person  is not filing ITR – 5
   7. if  taxpayer who is not required to furnish a report of audit under sections 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)via), 10A, 10AA,12A(1)(b), 44AB, 44DA, 50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JB or 115VW​

Mandatory Filing of Return Through Online :-

Following taxpayers shall file their return of income only through e-filing mode:

(1) From the assessment year 2015-16 onwards any asessee filing ITR 1/2/2A (other than an individual of the age of 80 years or more at anytime during the previous year) having a refund claim in the return or having total income of more than Rs. 5,00,000 is required to furnish the return of income electronically with or witho​ut digital signature or by using electronic verification code.

(2) Every company shall furnish the return of income electronically under digital signature. In other words, for corporate taxpayer e-filing with digital signature is mandatory.

(3) A firm or an individual or a Hindu Undivided Family (HUF) whose books of account are required to be audited under section 44AB shall furnish the return of income electronically under digital signature. In other words, in such a case, e-filing with digital signature is mandatory.

(4) A resident assessee having any assets (including financial interest in any entity) located outside India or signing authority in any account located outside India or income from any source outside India shall furnish the return of income electronically with or without digital signature or by using electronic verification code.

(5) Taxpayers claiming relief under section 90, 90A or 91 shall furnish the return of income electronically with or without digital signature or by using electronic verification code.

(6) A person who is required to file ITR – 5 shall file the same electronically with or without digital signature. However, a firm liable to get its accounts audited under section 44AB shall furnish the return electronically under digital signature.

(7) A taxpayer who is required to furnish a report of audit under sections 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)via), 10A, 10AA,12A(1)(b), 44AB, 44DA, 50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JB or 115VW​ or to give a notice under section 11(2)(a) shall furnish the return electronically.