13 August 2013
For Income Tax Return you don't need any CA sign. But yes sign of the statutory auditor is required mandatorily on the Balance Sheet irrespective of Turn over. And you will be required to obtain TAX Audit Report/MAT Report if such provisions apply.
The above answer is for Company Assessee only.
For Individual Assessee no such sign is required of a CA unless the turnover of the Individual exceeds 1 Crore.