05 September 2013
1) Persons who are liable to e-file reports compulsorily are mentioned in notification 42/2013 dated 10-6-2013.
2) Form 3CB and from 3CD and financial statements has to be e-filed first.
3) Then fill up the filing date of form 3CB and 3CD in the ITR and upload the ITR. Uploading the ITR can be done at any time after e-filing the reports but on or before the due date.