The CBDT vide Notification No. 37/2011 dated 01-07-2011 has made it mandatory to file return electronically using DIGITAL SIGNATURE ONLY in following cases IF AUDIT U/S. 44AB IS APPLICABLE:
(1) Any Firm filing return in form ITR 5.
(2) Individual / HUF filing return in form ITR 4.
Hence a Firm or Individual / HUF who is required to get his accounts audited U/s. 44AB shall now NOT have to option to efile the return vide ITR - V. It is mandatory to file return using DIGITAL SIGNATURE like in case of companies filing ITR 6.