08 December 2012
Firstly, Section 44AF is not applicable anymore.
Further, if you are filing a return for any previous year, then eligible assessee u/s 44AF is NOT required to get his accounts audited and accordingly auditor details are NOT required.
Digital signature is NOT mandatory for filing return u/s 44AD/AE/AF.
11 December 2012
Till AY 2010-11 sect. 44AF was applicable. From AY 2011-12 sect 44AD is applicable. In case net income shown is below the prescribed percentage, has to get accounts audited u/s. 44AB.In ITR details of auditor is required. Digital signature is not necessary (optional)for cases covered u/s. 44AF/AD/AE.
25 December 2012
If the income is declared less than 8% then normal provisions are applicable and accordingly ITR 4 will have to be filed. Then you can enter the details of the auditor.