Difference between efile and direct submission in income tax

Hi, 1. What is the difference between online tax fil(efile) and normal tax file(directly submission of file to income tax department). Is there any diffrence slab diffrerence like if salary less than 10 lakhs needs to be submit direclty income tax diffrerent else salary greater then 10 lakhs needs to be sumit through online only. Regards, Arepalli