Every taxpayer has to file income tax return online except a Super Senior Citizen (Show age is 80 years or above during the previuos yearf 2018-19) who furnishes the return either in ITR-1 or ITR-4.
Before A.Y. 2019-20 there was an option to file phsyical income tax return whose income was below Rs. 5 lakhs and was not claiming refund. But w.e.f. A.Y. 2019-20 every taxpayer has to file income tax return online (except super senior citizen).
There are three ways to file income tax return online.
- e-Filing using a Digital Signature (DSC)
- e-Filing without a Digital Signature
- e-Filing under Electronic Verification Code (EVC)
Must Read: Check how to file income tax return online?
Way of Filing Income Tax Return Chart (DSC/Without DSC/EVC/Paper Filing) A.Y.2019-20
|Particulars||e-Filing with DSC||e-Filing without DSC||e-Filing with EVC||Paper Filing*|
|Individiuals whose age is 80 years or above||√||√||√||√|
|Individual or HUF who is subject to tax audit under Section 44AB||√|
|Any other Individual or HUF||√||√||√|
|Any person filing return in ITR-7 (other than a political party)||√||√||√|
|Any person filing return in ITR-5 (if tax audit is mandatory)||√|
|Any person filing return in ITR-5 (if tax audit is not mandatory)||√||√||√|
|*Return can be filed in paper format by a super senior citizen only if he furnishes the return either in ITR-1 or in ITR-4.|