<h1>Amendment Requires E-Filing for Income Over Rs. 10 Lakhs, Foreign Assets; Limits Use of SAHAJ & SUGAM Forms -Filing.</h1> An amendment mandates that individuals and Hindu Undivided Families (HUF) with income exceeding Rs. 10 lakhs must file their income tax returns electronically for the year 2011-12 onwards. Additionally, resident individuals and HUFs with assets or signing authority in accounts outside India must also file electronically. The SAHAJ ITR 1 form is not applicable for those with foreign assets or signing authority. Similarly, the SUGAM ITR 4S form, used for business income under sections 44AD and 44AE, cannot be used by those with foreign assets or signing authority.