Individuals below the age of 80 and Hindu Undivided Families having a refund claim or having a total income of more than five lakhs during the previous year are required to file their return. For corporate taxpayers e-filing with digital signature is mandatory. Filing is also compulsory for assessee’s who are required to audit their books of accounts, taxpayers claiming relief under various sections of the Income Tax Act as well as those who are required to furnish a report of audit under different subsections of section 10(23), 80, 92, 115 etc.