23 July 2008
Dear sir, As per notification of CBDT dated 13 march 2008 E payment is compulsory for Specified persons. Is e filing is compulsory ? please quote the appripriate Circular or notification.
In the above mentioned circular CBDT clarifies that the e-payment is compulsory for companies, firms & any other persons whose books r required to be audited under section 44AB of the income tax act. As far as the e-filing is concerned the same is compulsory for the above noted assessees & the same is clarified by CBDT in an another circular.
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