Efiling with digital signature made compulsory for Indviduals/HUFs and Firms covered u/s 44AB0 comments Saturday, July 2, 2011In an important amendment in rule 12 of Income Tax Rules, 1962, e-filing of Income Tax Returns with digital signature in ITR 4 and ITR 5 forms for Indviduals/HUFs and Partnership Firms who are covered u/s 44AB(i.e who are required to get their books of accounts audited u/s 44AB) has been made compulsory.
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