From Assessment year 2013-2014 ( Previous year 2012-2013) eFiling is mandatory for those income taxpayers whose income exceed Rs. 5 lakhs.
Last year 2012, the Central Board of Direct Taxes (CBDT) had made it mandatory for all individuals and Hindu undivided family (HUF) having annual income of more than Rs 10 lakh to file their returns electronically for which digital signatures are not necessary.
You can eFile without digital signature, in which case ITR-V form has to be physically signed & filed with the department’s Bengaluru office.
eFiling minimises the interface between Assessing Officer and Assessee.
Those salaried tax payers who have income of less then Rs.5.00 lakhs per year but have income from house property and other sources can file their returns in Sahaj (ITR1). You can download Sahaj ( ITR 1)