compusion of e-filing of return

This query is : Resolved 

28 March 2009 WHICH ASSESSEES ARE LIABLE TO FILE E-FILING OF RETURN?IS AN INDIVIDUAL FALLING UNDER SEC 44AB THEN IS HE LIABLE TO E-FILING OF RETURN?

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


31 March 2009 thanx



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