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Digital signature for partnership firm

This query is : Resolved 
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(Querist)
15 March 2012 dear sir

is it mandatory to file returns of partnership firm having no tax audit under digital signature
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
15 March 2012 Not mandatory.
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
15 March 2012 Digital signature is mandatory only if the partnership firm is subject to tax audit.

Since n this case, the partnership is not liable for tax audit, the firm can file the return WITHOUT digitally signing the same and send a signed copy of ITRV to CPC.
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