Hi!
The assesee is showing income less than 8% hence is required to have its accounts audited & tax audit report will be issued ie. 3CD as assesee is an individual.
Now while filing the return of income of such assesee under ITR-4 whether digital signature is required or not. If required will have to be issued in the name of proprietor or whom?
Kinldy resolve the issue.
Rgrds