11 September 2008
E-Filing is compulsory for Corporate (ITR-6) and Partnership Firm (ITR-5)whose accounts are required to be audited U/s 44AB of the I.T.Act. Individual subject to Audit U/S 44AB is not required to file the return electronically. They have an option of filing Paper Return or E-Return.
the Paper Return should be free from any sort of attachment, NO TDS certificate, NO Challan Copy No Audit Report.