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    <title>CBDT Issues Notification Making E-Filing of Income Tax Returns Mandatory.</title>
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    <description>E filing is made compulsory from Assessment Year 2012 13 for individuals and HUFs above a specified high income threshold and for resident individuals/HUFs with assets or signing authority outside India who must file specified ITR forms. Digital signature is not mandatory for these taxpayers; they may transmit electronically and verify later via the verification form. Digital signature filing remains mandatory for companies, firms and taxpayers filing under specified ITR forms where audit provisions apply. E filing is processed centrally and yields faster processing, refunds and related electronic services.</description>
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      <description>E filing is made compulsory from Assessment Year 2012 13 for individuals and HUFs above a specified high income threshold and for resident individuals/HUFs with assets or signing authority outside India who must file specified ITR forms. Digital signature is not mandatory for these taxpayers; they may transmit electronically and verify later via the verification form. Digital signature filing remains mandatory for companies, firms and taxpayers filing under specified ITR forms where audit provisions apply. E filing is processed centrally and yields faster processing, refunds and related electronic services.</description>
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