Compulsory filing of Tax Return electronically _Relaxation to some category

Rule 12 of the Income-tax Rules, 1962 mandates that an individual or Hindu undivided

family, if his or its total income or the total income in respect of which he is or it is assessable

under the Act, during the previous year, exceeds ten lakh rupees, shall furnish the return

electronically for the assessment year 2012-13 and subsequent assessment years.

Exemption granted for the following two category of Assessee

(i) it will not be mandatory for agents of non-residents, within the meaning of section 160(1) (i)

of the Income –tax Act, if his or its total income exceeds ten lakh rupees, to electronically

furnish the return of income of non-residents for assessment year 2012-13

(ii) it will not be mandatory for ‘private discretionary trusts’, if its total income exceeds ten

lakh rupees, to electronically furnish the return of income for assessment year 2012-13.