Is it compulsory to file TAX audit return of Individual/Proprietorship firm in e-filing mode?
CA CS CIMA Prakash Somani
(Landmark Group)
(23502 Points)
Replied 21 June 2010
In exercise of powers conferred by section 139D read with clause (eebb) of sub-section (2) of section 295, it has been provided in sub-rule (3) of rule 12 that it shall be mandatory for the firms to whom provisions of section 44AB are applicable and for the companies (other than the companies claiming exemption under section 11) to furnish the return of income/ fringe benefits electronically in the manner mentioned at (ii) or (iii) of paragraph 3. The return of income/ fringe benefits in Form ITR-7 by charitable/ religious trusts, political parties and other non-profit is to be furnished in the paper form only. All other taxpayers has the option to furnish the return of income/ fringe benefits in any of the manner
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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