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 who​m the conditions specified in column (iii) apply, in the manner specified in column (iv) thereof:—

​
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)	A super senior citizen (whose age is 80 years or above at any time during the previous year) who furnishes the return either in ITR-1 or 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 in Form 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 in Form 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 in Form ITR-V