E-filing exemption for very senior citizens permits paper filing of applicable ITR forms while electronic filing remains optional. Very senior citizens may file returns in paper form for Form ITR 1 or ITR 4; e-filing is not mandatory for them, though they may elect to e-file if they wish. The rule creates an option to submit manually without affecting other return obligations.
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Provisions expressly mentioned in the judgment/order text.
E-filing exemption for very senior citizens permits paper filing of applicable ITR forms while electronic filing remains optional.
Very senior citizens may file returns in paper form for Form ITR 1 or ITR 4; e-filing is not mandatory for them, though they may elect to e-file if they wish. The rule creates an option to submit manually without affecting other return obligations.
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