26 September 2012
Sir I am proprietor of a firm which is required to get it's account Audited u/s 44AB. Recently, i have got notice under Section 139D(c) for the A.Y. 2011-12 requiring me to produce in ITO's office the copy of Audit Report, Balance sheet & computation of Income. I have filed my Return electronically for the relevant year.Please tell me, whether the notice is valid ? According to me, it only Authorises Board to make rules in this behalf. Are there any rules issued by Board till now ?