contd..-incometaxe-filing.pptVIP

* * * * * * * * The process of electronically filing Income tax returns through the internet is known as e-Filing. e-Filing of Returns/Forms is mandatory for : In the case of an Individual/HUF Where accounts are required to be audited under section 44AB Where a is not applicable and The return is furnished in ITR-3 or in ITR-4; or The individual/HUF being a resident other than not ordinarily resident has 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 An