31 August 2011
As per NOTIFICATION NO. 37/2011 [F. NO. 149/68/2011-SO (TPL)]/S.O. 1497(E), DATED 1-7-2011 "(a) 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 in the manner specified in clause (ii);". Are audited Co-op Societies and AOP are required to use DSC or not for filing ITR?
31 August 2011
DSC is not required ,in the cited issue ,on a conjoined reading of rule 2(a) of the referred notification along with preamended rule 12(3) of income tax Rules,1962.
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