20 September 2008
No. E-Filing is not Compulsory for individuals required to get accounts audited U/S 44AB. It is madatory for Partnership Firm subject to audit U/S 44AB and all corporates.Please refer Rule-12A.
20 September 2008
Only for partnership firms with tax audits and all coporate assessees have to do e filing. E filing is not mandatory for any indivudual assessee whether there is a tax audit or not