<s>[INST] Is a very senior citizen granted exemption from e-filing of income tax return? [/INST] A very senior citizen filing his return of income in Form ITR 1/4 can file his return of income in paper mode, i.e., for him e filing of ITR 1/4 (as the case may be) is not mandatory. However, he may go for e-filing if he wishes. </s>