20 September 2014
Please explain whether is it manadatory both for CA and the client to have digital signature for conducting audit? Please notify relevant section also.
20 September 2014
The CBDT vide Notification No. 37/2011 dated 01-07-2011 has made it mandatory to file return electronically using DIGITAL SIGNATURE ONLY in following cases IF AUDIT U/S. 44AB IS APPLICABLE:
(1) Any Firm filing return in form ITR 5. (2) Individual / HUF filing return in form ITR 4.
Hence a Firm or Individual / HUF who is required to get his accounts audited U/s. 44AB shall now NOT have to option to efile the return vide ITR - V. It is mandatory to file return using DIGITAL SIGNATURE like in case of companies filing ITR 6.
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