12 June 2010
Filing of e-Returns.- An eligible person being a company or a firm referred to in clause (a) of proviso to sub-rule (3) of rule 12 of the Income-tax Rules,1962, furnish his return of income for assessment year 2007-08 or any subsequent assessment year, to an e-Return Intermediary who shall digitise the data of such return and transmit the same electronically to a server designated for this purpose by the e-Return Administrator, on or before the due date.
E-filing is compulsory for partnership firm if and only if they are covered for tax audit under section 44AB of the Income tax Act,1961.
For more details refer CBDT Notification 210 dated July 27,2007.
CAclubindia
