Whether the recently CBDT Notification for the Digital Signature mandatory for online ITR Filing is also applicable to Individuals/HUF's covered under 44 AD/AE of I.T. Act or not both in conditions either Presumptive Profit is 8%/5% of Gross Receipts or less than the above specified.
19 July 2011
If you satisfy the conditions, then you can fill your return without digital signatures.
But it dont satisfy the conditions then you have to get your accounts audited u/s 44AB, and in that case your return has to be submitted using Digital Signature.
CAclubindia
