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.