Mandatory E-Filing of ITR for Ay 2014-15 – For whom?

1. The process of electronically filing Income tax returns through the internet is known as e-Filing.
2. e-Filing of Returns/Forms is mandatory for :
--Any assessee having total income of ₹ 5 Lakhs and above from AY 2013-14 and subsequent Assessment Years.
--Individual/ HUF, being resident, having assets located outside India from AY 2012-13 and subsequent Assessment Years.
--An assessee required to furnish a report of audit specified under sections 10(23C)(iv), 10(23C)(v),10(23C)(vi) ,10(23C)(via) , 10A, 12A(1)(b), 44AB, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E or 115JB of the Act, shall furnish the said report of audit and the return of Income electronically from AY 2013-14 and subsequent Assessment Years.
--An assessee required to give a notice under Section 11(2)(a) to the Assessing Officer from AY 2014-15 and subsequent Assessment Years.
--All companies.
--Firm (to whom provisions of section 44AB is not applicable), AOP, BOI, Artificial Juridical Person , Co-operative Society and Local Authority required to file ITR 5 from AY 2014-15 and subsequent Assessment Years.
--An assessee required to funish return u/s 139 (4B) in ITR 7.
--A resident who has signing authority in any account located outside India.
--A person who claims relief under sections 90 or 90A or deduction under section 91