05 September 2013
Trust is notified u/s 10(23C)(via) and its accounts are audited and report is obtained in form 10bb.
Whether it is compulsory to file the return electronically or one can file physical return. Is there any circular or notification regarding this (other than ITR7 instructions)
Return under section 139(4A) is required to be filed by every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-section (iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this Act without giving effect to the provisions of sections 11 and 12) exceeds the maximum amount which is not chargeable to income-tax.