E filing can be done with Digital signature or without digital signature (By sending ITR-V to CPC ,Banglore)
Means applicable to current filing of income tax return which has been started from 01.04.2012.This amendment will affect most to the salaried person .HUF/ Individuals who earns their Income through Business and covered under Audit (section 44AB) is already covered under compulsory e filing .
Due Date to File Income Tax return for assessment year 2012-13 for non audit cases is 31.07.2012