Mandatory e-filing of Income Tax Returns (ITRs) applies under certain conditions outlined by the income tax regulations. Here are the main criteria that require taxpayers to e-file their returns: Income Threshold: Individuals whose total income exceeds the basic exemption limit must e-file their ITR. The exemption limit varies based on the individual's age and category. Possession of Assets Abroad: Resident taxpayers who own assets or financial interest in any entity located outside India are required to e-file their ITR. Claiming Tax Relief: Those claiming relief under sections 90/90A/91 to double taxation agreements need to e-file their returns. Audit Cases: Taxpayers who are liable to audit under Section 44AB must e-file their ITRs. Digital Signature: If you are filing your return using a digital signature, e-filing is mandatory. These criteria aim to encourage e-filing for its efficiency, accuracy, and convenience, ensuring a smoother, faster tax filing process for both the taxpayers and the tax authorities.