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(ii) who are not required to furnish the return of income but are required to furnish the return of fringe benefits.

These Forms are available at http//.incometaxindiaefiling.gov.in. If a taxpayer intends to file a return for any earlier assessment year he will have to use the old forms.

2. These return forms have been designed to make them amenable for electronic filing. In a case where the taxpayer does not use a digital signature, a two step-procedure has been prescribed for furnishing these forms electronically without digital signature. First step is to transmit the details of the return and schedules thereto electronically (without digital signature) to the designated web-site and thereafter to file a paper Return. The date of the electronic transmission and acknowledgement number given electronically by the Income-tax Department for such transmission has to be filled in the paper return. However, if the return is furnished electronically under the digital signature, it will not be necessary to furnish the paper return.