As per Rule 12(3), the Return of Income shall be furnished by a person mentioned in column (ii) of the table below to whom the conditions specified in column number (iii) apply, in the manner specified in column (iii) thereof ;
(a) Accounts are required to be audited under section 44AB of the Act ;
Electronically under digital signature;
(b) Where total income assessable under the Act during the previous year of a person, being an individual of the age of 80 years or more at any time during the previous year; or and who furnishes the return in Form No. SAHAJ ITR-1 or Form No. SUGAM (ITR-4)
(A) Electronically under digital signature; or
(B) Transmitting the data in the return electronically under electronic verification code; or
(C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V; or
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