15 May 2009
You will have to file return in ITR-4. E-filing is not compulsory. Return can be submitted using normal procedure also.E- filing offers convenience of time and place to tax payers. This facility is available round the clock and returns could be filed from any place in the world.
15 May 2009
CBDT clarifies that the e-payment is compulsory for companies, firms & any other persons whose books r required to be audited under section 44AB of the income tax act. As far as the e-filing is concerned the same is compulsory for the above noted assessees.