Consultant-Tax Advisory Services
53 Points
Joined June 2011
As per 44AD(5), an assessee who claims that his profits and gains from the eligible business are lower than the profits and gains specified U/s 44AD(1), he should maintain books and should get his accounts audited U/s 44AB and hence it becomes audit U/s44AB, which makes digital signature mandatory to file return of income of such an assessee.