​ Which mode of filing of return is applicable to whom?

​The applicable return of income shall be furnished by a person mentioned in column (ii) of the Table below to whom the conditions specified in column (iii) apply, in the manner specified in column (iv) thereof:—

TABLE

Sl.	Person	Condition	Manner of furnishing return of income
(i)	(ii)	(iii)	(iv)
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,- (i)   being an individual of the age of 80 years or more at any time during the previous year; or (ii)   whose income does not exceed five lakh rupees and no refund is claimed in the return of income,   and who furnishes the return in Form No. SAHAJ ITR-1 orForm No. SUGAM (ITR-4)	(A)   Electronically under digital signature; or (B)   Transmitting the data electronically in the return under electronic verification code; or (C)   Transmitting the data in the return electronically and thereafter submitting the verification of the return inForm ITR-V; or (D)   Paper form;
		(c)   In any other case	(A)   Electronically under digital signature; or (B)   Transmitting the data electronically in the return under electronic verification code; or (C)   Transmitting the data in the return electronically and thereafter submitting the verification of the return inForm ITR-V; ]
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.
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 inForm ITR-V