Who are required to file Income Tax Return with DSC (Digital Signature Certificate)

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Every following taxpayers person is required to file
1. Individual or HUF (Hindu Undivided Family) who is subject to tax audit under section 44AB
2. A Company registered Companies Act.
3. A Political Party.
4. Person who is filing return in ITR 5

Changes by financ Act 2018 in filing income tax return from F. Y. ( Financial Year) 2018-19

1. Objective of the changes in form to turn the ITR into Scrutiny forms.
2. Primary and easy flag of doubtful returns.
3. Forms and it's relationship with nature of income.
3.1 ITR 1 to 4 having income or loss from one house property.
3.2 ITR 2/3 for income or loss from more than one house property.
3.3. ITR 2/3 in case of brought forward or carried forward losses.
3.4 ITR 2/3 Capital gain or loss on sale of investment / property.
4. ITR 2/3 income from other source at special rate
5. ITR 2/3 divided income exceeds ₹ 10 lakhs.
6. ITR 2/3 agricultural income exceeds ₹ 5,000.00
7. ITR 2/3 total income exceeds ₹ 50 lakhs.
8. ITR 1 cannot be filed by non individuals.
9. ITR 4 can be filed by individuals/ HUF / Firm(other than LLP)
10. ITR 4 for presumptive tax scheme.
11. ITR 5 for AOP / BOI / Local Authority / Artificial Juridical Person / business trust.
12. ITR 6 Companies other than claiming exemption under section 11.
13. Electronic return:
13.1 Except a super senior citizen aged 80 years or above who furnishes return ITR 1 or ITR 4.
13.2 option available of filing return electronically  to taxpayers who's income is below ₹ 5 Lakhs has been withdrawn.

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