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of <h1>New Income Tax Filing Modes: Digital Signatures Required for Many; Super Seniors Have Paper Option</h1> The modes of filing income tax returns for various entities based on specific conditions. Individuals or Hindu undivided families with audited accounts must file electronically with a digital signature. Super senior citizens have multiple filing options, including paper form. Companies must file electronically with a digital signature. Political parties and other entities filing Form ITR-7 must also file electronically. Firms, LLPs, and others filing Form ITR-5 with audited accounts must file electronically with a digital signature, while others have additional electronic options.
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