An Individual and HUF who are covered under section 44AB of I T Act ( Audit Case ) were filling their return of income in physical form up to Asst. year 2009 - 2010 . But with the recent amendment made by CBDT by issuing a notification 49/2010 dated 09.07.2010 that every Individual and HUF should file their return of income through e filling mode .
My quiery is whether this amendment is applicable from 09.07.2010 or from the Assessment Year Starting i.e., 01.04.2010 as this notification do not clearly state about its implementation . If any assessee who has already filed in physical form on or before 09.07.2010 whether he needs to file the return of Income again in electronic form . Kindly Clarify .