25 October 2012
Digital Signature only for Individuals Tax audit not for below tax audit Individuals. Nil returns need to sign and submit the ITR V in CPC by sending ordinary post.
25 October 2012
In the case of individual assessee who are make tax audit u/s44AB are should be e-file their return of income along with digital signature. And those who are not make tax audit they are not required to digital signature for e-filing of their return it is option. But in such case(if they not digitally signed) then ITR-V acknowledgment copy with signature of the assessee has to be send to CPC,Bangalore.
At any case the procedure to submission of form is same.