physical filing depends on proviso (b) to Rule 12(3) of the Income-tax Rules, 1962. In case of any audit report becoming applicable to the trust, physical filing is not allowed
10 October 2014
No. In case of itr-7 Only if you are filing return under 139(4B), then dsc is compulsory. Otherwise, e-return is to be submitted in audit cases and itrv is to be sent to cpc.
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