CBDT has vide notification No. 34/2013 dated 01.05.2013 has made it mandatory for the following category of the Assessees to file their Income Tax Return Online from A.Y. 2013-14 :-
(a) It is mandatory for every person (not being a co. or a person filing return in ITR 7) to e-file the return of income if its total income exceeds Rs. 5,00,000
(b) an individual or a Hindu undivided family, being a resident, having assets (including financial interest in any entity) located outside India or signing authority in any account located outside India and required to furnish the return in Form ITR-2 or ITR-3 or ITR-4, as the case may be.
(c) Every person claiming tax relief under Section 90, 90A or 91 shall file return in electronic mode.
(c) Those who are required to get their Account under Section 44AB (tax Audit having limit of 1 Crores for Businesses)
(d) A firm required to furnish the return in Form ITR-5 or an individual or Hindu Undivided Family (HUF) required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable
(e) A company required to furnish the return in Form ITR-6.