E-filing has been made mandatory for all corporate taxpayers. They can file their income tax and Fringe Benefit Tax (FBT) returns combined in Form No.1. For other taxpayers e-filing is optional. They may e-file their return in Form No.2, Form No.2F, and Form No.3. Those who have filed their income tax returns in any of the above forms, or any other form, may e-file their FBT return in Form No.3B. 

The tax returns can be e-filed either using digital signature or without digital signature. If the e-filing is without digital signature, the taxpayer will also have to file a paper return. 

Details regarding which form is to be used by whom, are laid down in Circular No.9/2006 dated 10th October, 2006 issued by the Central Board of Direct Taxes, Department of Revenue. The circular is available on the above mentioned website. 

This e-filing initiative not only propels Indian taxation into the digital era but will also enable the government to interface with the stakeholders more efficiently.