E-filling

IF it is not covered under tax audit then digital signatuer is not required , yet wait for expert reply.

Digital signature not necessary.

No Digital Signature Compulsory in Case of not covered under Tax Audit

You should be File your Return E-Filling in Any Case : If Your Disire

Thanks Friends

DEAR PRADEEP,

DIGITAL SIGNATURES ARE COMPULSORY FOR-

1. COMPANY

2. INDIVIDUAL, HUF, FIRM WHO ARE REQUIRED TO GET THEIR ACCOUNTS AUDITED        U/S 44 AB.

 BUT E FILING OF RETURN IS COMPULSORY FOR COMPANY AND FIRMS WHO R COVERED U/S 44 AB.

IN CASE OTHER THAN AUDIT NO DIGITAL SIGNATURES ARE MANDATORY.

AND U CAN FILE ANY KIND OF RETURN ONLINE WHETHER THERE IS ANY TAX LIABILITY OR NOT.

Yes  on behalf of assessee CA professional or any athorised person can use digital signature

But before Proceeding this An Authorisation Letter signed by Assessee in prasence of witness (or says Power of Autorny )Should be keep

to avoid future disputs

Dear Nirmal

I just infomed from one of my sir, who is CS having reputed firm in West Bengal

Told that a professional can't use his DS on behalf of Individual Assessee

Please clarify if u have more concreate evidence