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e filing for co-op. society

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Querist : Anonymous (Querist)
09 July 2010 a co-op. society ( majur kamgar society )having turnover of more than rs. 40.00 lacs comes under tax audit. my query is whether e filing is mandatory for such societies. also mention the persons to whom e filing is compulsory.

19 July 2010 efiling is compulsory for the following:
1. corporates with digital signatures
2. partnership firm whose accounts are required to be audited under section 44AB - with or without digital signature
3. individual/huf whose accounts are reqd. to be audited u/s 44AB - with or without signatures



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