The government has made it mandatory for individuals with income of over 10 lakh rupees to file their Income Tax returns electronically. An official release by the Finance Ministry says that the Central Board of Direct Taxes, CBDT has issued a notification in this regard.According to the release, E-filing has been made compulsory for the person who is an individual or a Hindu Undivided Family, if his or its total income, or the total income in respect of which he is or it is assessable under the Act during the previous year, exceeds 10 lakh rupees for the assessment year 2012-13 onwards. E filing is also compulsory for an individual or a Hindu Undivided Family (HUF), having assets located outside India or signing authority in any account located outside India and required to furnish the return in Form ITR-2 or ITR-3 or ITR-4.The release, however says that digital signature will not be mandatory for these taxpayers and they can also transmit the data in the return electronically and thereafter submit the verification of the return in Form ITR-V.Filing of returns electronically under digital signatures is already mandatory for any company required to furnish the return in Form ITR-6 or a firm required to furnish the return in Form ITR-5 or an individual or HUF required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable.AIR correspondent reports that E-filing for individuals having annual income over 10 lakh rupees was optional till 2010-11.Income Tax Department had received a record number of 1 crore 64 lakh e-Returns in 2011-12 financial year.