e-filing of ITR Mandatory for individuals & HUFs claiming Income tax refund

As per CBDT Notification No. 41/2015 Dated 15.04.2015 Individual or Hindu undivided family has to file Income Tax Return in the following Manner if any Income Tax refund is claimed in the return of income for A.Y. 2015-16 or subsequent Years :-

(A) Electronically under digital signature; or 
(B) Transmitting the data in the return electronically under electronic verification code; or 
(C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V. 

Exceptions to above provisions :- 
Individual of the age of 80 years or more at any time during the previous year and furnishing the return in Form ITR-1 or ITR-2. 

Relevant Extract of Amendment in Income Tax Rule 12 of Income-tax Rules, 1962 :-  

Individual or Hindu undivided family 
Condition- 
(V) total income assessable under the Act during the previous year of the person (other than the person, being an individual of the age of 80 years or more at any time during the previous year and furnishing the return in Form ITR-1 or ITR-2),- 
(i) exceeds five lakh rupees; or 
(ii) any refund is claimed in the return of income; 

Manner of furnishing return of income 
(A) Electronically under digital signature; or 
(B) Transmitting the data in the return electronically under electronic verification code; or 
(C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V.