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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 July 2010 QUIERY

An Individual and HUF who are covered under section 44AB of I T Act ( Audit Case ) were filling their return of income in physical form up to Asst. year 2009 - 2010 . But with the recent amendment made by CBDT by issuing a notification 49/2010 dated 09.07.2010 that every Individual and HUF should file their return of income through e filling mode .

My quiery is whether this amendment is applicable from 09.07.2010 or from the Assessment Year Starting i.e., 01.04.2010 as this notification do not clearly state about its implementation . If any assessee who has already filed in physical form on or before 09.07.2010 whether he needs to file the return of Income again in electronic form . Kindly Clarify .

Aditya Maheshwari

Aditya Maheshwari (Expert)

13 July 2010 The notification reads as They shall come into force from the date of their publication in the Official Gazette.

So it seems to be prospective.

So if return filed earlier then no need to revise.

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