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compulsory of E Filling to Individual

This query is : Resolved 

24 September 2008 I want to know whether it has been compulsory to E File to Individual whose accounts are audited u/s. 44 AB. Please tell me Notification No. and date notified in this regard.

24 September 2008 E-filing of IT returns for individuals covered u/s 44AB Is COMPULSORY.

24 September 2008 I have not seen any such noification.Kindly give details.

24 September 2008 E filing is required in following cases only:
1) Companies
2) Firms, if they fall under section 44AB.

So there is no requirement for an individual to E-File.


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