e-Filing ITR in audit cases u/s 44AB Mandatory.

e-Filing ITR in audit cases u/s 44AB Mandatory. Digital Signature is mandatory for Corporate Assessess.

CBDT has issued a notification 49/2010 vide which few changes has been made in the process of filing of Income tax return from Assessment year 2010-11. Now every person (including Individual and HUF) who is covered under section 44AB audit case is liable to file his return through e filing mode only .However in e filing, person can file return through digital signature or otherwise. However for companies, e filing of Income tax return is mandatory through digital signature only.

New rules is given here under for your ready reference

Income-tax (Seventh Amendment) Rules, 2010 – Amendment in rule 12

Notification No. 49/2010[F.No.142/15/2010-TPL], dated 9-7-2010


In exercise of the powers conferred by section 295 read with section 139 of Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely : -

1. (1) These rules may be called the Income-tax (7th Amendment) Rules, 2010.
(2) They shall come into force from the date of their publication in the Official Gazette.

2. In the Income-tax Rules 1962, in rule 12, in sub-rule (3), in the proviso, for clause (a), the following clauses shall be substituted, namely :-

“(a) a firm required to furnish the return in Form ITR-5 and to whom provisions of section 44AB are applicable shall furnish the return in the manner specified in clause (ii) or clause (iii);

(aa) an individual or HUF required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable shall furnish the return for Assessment Year 2010-11 and subsequent Assessment Years in the manner specified in clause (ii) or clause (iii);

(ab) a company required to furnish the return in Form ITR-6 shall furnish the return for Assessment Year 2010-11 and subsequent Assessment Years in the manner specified in clause (ii)