Efiling is compulsory if professional firm has made loss

This query is : Resolved 

22 August 2012 Partnership firm run by professional, receipts below 15 lacs for A.Y.12-13 has made loss of Rs.10 lacs. Tax Audit U/s 44 AB not applicable. is efiling compulsory for firm ?

22 August 2012 As per Rule 12 of the Income Tax Rules,
e-filing is not mandatory for a firm if it is NOT required to get its accounts audited.


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