Itr filing

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 August 2012 Pls tell me when an individual eligible for audit u/s 44AB has to file ITR online, does he require to have a digital signature?

Arun Biyani

Arun Biyani (Expert)
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17 August 2012 Now ITR e Filing with digital signature is mandatory for Individual,HUF and Firms also to whom Audit provision u/s 44AB is applicable.
Income tax department has issued a notification 37/2011 dated 01.07.2011in this regard. Companies are already directed to file returns through digital signature only.

Earlier(notification 49/2010) It was optional for firms,individuals ,HUF (covered under audit section 44AB) to file return through e filing mode with or without digital signature.

Now its mandatory for all the above mentioned assessee.