08 October 2013
If his income is Rs.5 lacs or below then he has an option to file his return of income either manual or e-filing. In case his Income is more than Rs.5 lacs then must and should be file through e-filing only.
08 October 2013
It is not linked to the due date you can file online filing now it self also, but for late filing you have to pay interest u/s234A,234B and 234C on the tax payable if applicable,
As well as penalty may impose by the AO based on the late filing of return of income.
If the return filed with in one year from the date of ending of the financial year then no penalty shall be levy by the AO. In case of tax audit case if the tax audit report not filed with in the due date then AO may levy penalty.
So now also you can file e-filing there is no time limit to e-file returns.