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<h1>Mode of filing tax returns: electronic filing with digital signature, EVC, ITR V verification or limited paper filing</h1> Persons and conditions determine the mode of furnishing the return of income: audited accounts require electronic filing under digital signature; super senior citizens may file electronically under digital signature, by EVC, by electronic transmission with subsequent Form ITR-V verification, or by paper filing; companies must file electronically under digital signature; ITR 7 and ITR 5 filers follow similar electronic filing options with digital signature, EVC, or electronic transmission plus ITR V verification.