28 March 2009
all corporate assessess and firms whose accounts are required to be audited u/s 44AB of the Act are compulsorily required to file the return electronically. An individual falling u/s 44AB is not required to E-file the return.
28 March 2009
E-payment is mandatory In case of all corporate assesses In case of all assesses (other than company) Where provisions of Section 44 AB (Tax Audit) of the Income Tax Act is applicable
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