Friends,
There are some restriction in implementation of Notification No. 49/2010/F.NO. 142/15/2010-TPL vide which e-filing of Income Tax Return is mandatory. This restriction was that this notification will come into force from the date of their publication in the Official Gazette. Now it has been published in the Gazette of India on 9th July, 2010. Publication in Gazette can be observed in below screen:-
Mandatory e-filling of Income Tax Return