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 ;
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SL | Person | Conditions | Manner of Furnishing Return of Income |
(i) | (ii) | (iii) | (iii) |
1. | Individual or Hindu undivided family |
(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 (D) Paper form; |
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© In any other case. | (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 ; |
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2. | Company | In all cases. | Electronically under digital signature. |
3. | A person required to furnish the return in Form ITR-7 | (a) In case of a political party; | Electronically under digital signature |
(b) In any other case | (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. |
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4. | Firm or limited liability partnership or any person (other than a person mentioned in Sl. 1 to 3 above) who is required to file return in Form ITR-5 | (a) Accounts are required to be audited under section 44AB of the Act; | Electronically under digital signature; |
(b) In any other case. | (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. |