Emp
84 Points
Joined February 2010
CBDT amends Rule 12 of Income Tax with making digitally signing ITR-6 mandatory.
The summary of amended Rule -12 is as under:
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Mandatory DSC for companies: Rule 12 now makes it compulsory to file ITR-6 with digital signature only. Henceforth electronic filing followed with ITR-V will not be accepted.
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Mandatory e-Return for Tax Audited Assessee: For Individuals, HUF, Partnership firms and other assessees falling under Tax audit u/s 44AB has to file their returns electronically either through Digital signature or otherwise (electronic filing followed by -ITR-V). Paper returns henceforth will not be accepted.
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Other Categories: Other assessee categories are untouched, can opt for paper returns or electronic returns, at their convenience.
Please correct if any thing wrong