DSC Requirement for filing ITR (Individual Tax Audit case)


This query is : Resolved 

03 January 2021 Assesse (Individual) has Income from Consulting Service.
Due to the reason that his Profit falls below the 50% of Gross receipts, he is undergoing Tax Audit.

I need a clarification about DSC, is he required to get the DSC to file ITR (As the act uses the words " IND/HUF who are required to get their books Audited .....")

OR

It is like a normal individual case.


04 January 2021 DSC required for filing ITR in such a case.


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