Efiling

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 August 2013 Is efiling of e return mandatory in case of a charitable trust.
should he forms 10b be filed online.
Is digital signature of the client mandatory.

Ganeshbabu K

Ganeshbabu K (Expert)
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14 August 2013 1)digital signature of client not mandatory it can be done by manual signature and send ITRV TO CPC bangalore

(refer instructions for ITR7)

2)generally where ever audit of books of accounts is mandatory it is mandatory to file audit report electronically as per Notification 34/2013 dated 01.05.2013.

But Notification is silent about 10B Report and it clearly says about 44AB,92E AND 115JB

But electronic 10B form is available so better upload taxaudit report..

even we have done efiling of ITR7 for My boss trust but efiling of Audit report kept pending..

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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14 August 2013 1) IT return of trust has to be filed electronically.

2) Proviso to rule 12(2) is substituted vide Income tax (seventh Amendment) Rules, 2013 thereby audit report of trust (form 10B) has to be filed electronically.

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Ganeshbabu K

Ganeshbabu K (Expert)
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14 August 2013 As ammended below

"Provided that where an assessee is required to furnish a report of audit specified under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10, section 10A, clause (b) of sub-section (1) of section 12A, section 44AB, section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E or section 115JB of the Act, he shall furnish the same electronically.";

Sir Which section made us liable to file 10B

Section 10A,AND 10 are there ...But is 10B report also mandatory?

Please confirm so that we can comply the requirement with in due date

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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14 August 2013 Section 12A(1)(b).

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