Compulsory E-Filing

There is no such circular at this moment.

i think it is present. it is as per Income tax (7th Amendment) rules, 2011- amendment. (notification No.49/2010, dt 9.7.2010)

@ Sandeepkumar:

can u please forward me the link???

CBDT has issued a notification 49/2010 vide which few changes has been made in the process of filing of Income tax return from Asssement year 2010-11.Now every person (including Individual and HUF) who is covered under section 44AB audit case is liable to file his return through e filing mode only .However in e filing ,person can file return through digital signature or otherwise .However for companies , e filing of Income tax return is mandatory through digital signature only.

New rules is given here under for your ready reference

1. (1) These rules may be called the Income-tax (7^th Amendment) Rules, 2010.

2. In the Income-tax Rules 1962, in rule 12, in sub-rule (3), in the proviso, for clause (a), the following clauses shall be substituted, namely :-

https://www.simpletaxindia.org/2010/07/e-filing-itr-in-audit-cases-mandatory.html

ya thats right bro...........

notification a chuka hai yaar..

is e-flinig for itr 4 having tax audit mandatory  if the return is already submitted manually for year ended 31/3/10? reply asap