Digital signature required for which type of assessees

For A.Y. 2010-11 only company assessee's required digital signature..

Individuals and Partnership firms did not require it then..

for A.Y. 2011-12 what you said is correct..

for any other type of assessee's there is no compulsion to use digital signature you may use it if u wish to..

Just to clarify: What if I'm filing a belated return of a non-corporate assessee i.e say an individual witha tax audit for Assessment Year 2010-11, will I now require a digital signature for the same?

Nope..u don need a digital signature in that case..As per the notification

"

2. In the Income-tax Rules, 1962, in rule 12, in sub-rule (3), in the proviso,
for clauses (a) and (aa) the following clause shall be substituted, namely: –
“ (a) a firm required to furnish the return in Form ITR-5 or an
individual or Hindu Undivided Family (HUF) required to furnish the
return in Form ITR-4 and to whom provisions of Section 44AB are
applicable, shall furnish the return for Assessment year 2011-12 and
subsequent Assessment Years in the manner specified in clause (ii);”

"

if any one who not above 60 luck turnover (audit limit) but in some condition like 6 2 purchase they audited theire  account. subesiquntily they filll thirere income tax return.if they want digital signature twhen heire fill  return of income? while the filling of return they require to gave audit dettails?