Query on compulsory e-filing of itr

CA.MANISH AGARWAL (Executive Officer (Accounts) )   (45 Points)

13 July 2012  

Can anyone tell whether its Gross Total Income or Total Income which should exceed Rs.10Lakhs that is to be considered for mandatory  e-filing of income tax return for A.Y. 2012-13?

Does it means that even if you have Gross Total Income exceeding Rs.10 Lakhs but after deductions under various sections like 80c, 80D etc, if the Total income comes below Rs 10 lakhs, then e-filing won't be neccessary?