Efiling Mandatory with Digital Signatures

Now ITR efiling with digital signature is mandatory for Individual,HUF and Firms also to whom Audit provision u/s 44AB is applicable. Income Tax Department has issued a notification  37/2011 dated 01.07.2011 in this regard. After issuance of Notification Individual /Hindu undivided family assessees (covered under audit section 44AB)have to file ITR 4 and Firms (covered under audit section 44AB) have to file ITR-5  with digital signature.Companies are already directed to file returns through digital signature only.