Assessee’s not required to compulsory audit has to file income tax return on or before 31st July 2013(for assessment year 2013-2014 financial year 2012-2013) .They can either file their return electronically or submit directly to income tax office.
it is made mandatory to make e-filing for those assessee’s whose Total Income in the previous year exceeds Rs 5,00,000.Digital signature is not compulsory for e-filing. For those persons first they have to file income tax return electronically and then they have to send duly signed ITR-V (acknowledgement generated after e-filing) to CPC, banglore within 120 days for verification.
Even assessee having total income less than Rs 5,00,000 can also make e-filing.
Returns made after 31st july 2013 will have to pay penalty for late filing