03 October 2011
N/N 37/2011 provides that a firm required to furnish the return in Form ITR-5 or an individual or Hindu Undivided Family (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 2011-12 and subsequent Assessment Years will sign the return digitally.
Accordingly, only a firm to whom the provisions of Section 44AB are applicable is required to digitally sign the return. A firm which has opted for tax audit, is not required to digitally sign the return.