01 August 2013
Yes filing IT return with Digital Signature is mandatory for Tax Audit cases.
For certain entities/individuals, the Central Board Of Direct Taxes (CBDT) has made e-filing using Digital Signature to be mandatory, like:
1) All companies need to e-file their returns using digital signatures 2) All individuals/firms/HUF whose accounts are to be audited u/s 44 AB of the Income Tax Act 1961 e-file their returns using digital signatures.