Digital signature

This query is : Resolved

prakash r sahane (Querist)
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19 September 2011 As per recent notification a firm required to file return in ITR-5 or an Individual or HUF required to file return in ITR-4 and required to comply with the provisions of sec 44AB are required to digitally sign the I. Tax return.
whether the above notification is applicable to a co-operative Society and a coop Bank wich is required to File return in ITR - 5 and liable for TAx Audit ?
reply over pr_sahane@yahoo.com
Thanks

CA Divyesh Sodha

CA Divyesh Sodha (Expert)
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19 September 2011 Yes all the assessee to whom provisions of section 44AB applicable required to sogn their return digitally. it covers co op societies also.