| Particulars | e-Filing with DSC | e-Filing without DSC | e-Filing with EVC | Paper Filing* |
| Individiuals whose age is 80 years or above | √ | √ | √ | √ |
| Individual or HUF who is subject to tax audit under Section 44AB | √ | |||
| Any other Individual or HUF | √ | √ | √ | |
| Company | √ | |||
| Political Parties | √ | |||
| Any person filing return in ITR-7 (other than a political party) | √ | √ | √ | |
| Any person filing return in ITR-5 (if tax audit is mandatory) | √ | |||
| Any person filing return in ITR-5 (if tax audit is not mandatory) | √ | √ | √ | |
| *Return can be filed in paper format by a super senior citizen only if he furnishes the return either in ITR-1 or in ITR-4. | ||||
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