As per the recently released Central Board of Direct Taxes (CBDT) guidelines, e-filing of income tax returns will be mandatory for individuals having annual income of more than `5 lakh.

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With the decision, taxpayers are irked, as earlier they had the option to file returns either manually or online.

For partnership firms, income tax return (ITR) form 5 will be applicable and for political parties, income tax section 139 (4b) will be adhered to.

Trusts, who want to accumulate income, ITR form 7 will be available for them to file returns.

Individuals, who fall under the purview of tax auditing, income tax section 44ab will be applicable.

Under transfer price rules, the taxpayers, who claim deductions, income tax sections 90, 90a and 91, will be followed.

An official from the department, requesting anonymity, said, "Taxpayers in city with the release of new notifications are troubled, as nothing concrete was done to ensure that the taxpayers were apprised about the latest updates by CBDT.

Moreover, e-filing is a laborious process where department first had to issue user id and password to all taxpayers.