As per new notification 24/2014, from the assessment year 2014-15 and subsequent assessment years E-Return is mandatory with or without digital signature for the following persons :-
- Firm who is NOT require to audit u/s 44AB;
- Others person required to furnish the return in Form ITR-5
Further Political Party who require to file return under section 139(4B) require to furnish return electronically under digital signature from assessment year 2014-15 and subsequent assessment years.
Refer Notification 24/2014