Audit u/s 44ab

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Utkarsh Dewangan (Querist)
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12 December 2011 Filing of ITR electronically is mandatory in case of individuals whose books of accounts are audited. What to do if the same is not followed and ITR is filed mannually only? What are the consequences of not filing ITR electronically?

CA Abhishek Rana

CA Abhishek Rana (Expert)
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13 December 2011 As u have rightly said, that, filing of ITR liable for tax audit u/s 44AB is mandatory to be filed electronically,

Any itr filed manually will be deemed to be invalid and will be treated as null and void.
It shall be further treated as no ITR has been filed.

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Utkarsh Dewangan

Utkarsh Dewangan (Querist)
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14 December 2011 Thanx...!!!

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