14 September 2013
Dear Sir I have a trust reg U/s 12a(a). I want to know to file its return for a.y.2013-14 in phy mode or electronic mode. That trust have a audit u/s 12A(b).
15 September 2013
Instruction 4 is silent about the mode of filing the return. For the mode of filing notification 42/2013 [Income tax (Seventh Amendment) Rules,2013] has to be referred to, meaning thereby E-FILING IS MANDATORY WHEREIN TRUST HAS TO GET ITS ACCOUNTS AUDITED.