IS it necessary for an indiviual/huf/person to file its return in the electronic mode who is not accessible u/s 44A of the act?
Also does the income tax department specify any software for it. Is the software mandatory in nature? is the filing norm (electronic mode) for companies mandatory in nature.
Electronic filling of return is only compulsory for compnies and persons subject to tax audit under section 44 AB of IT ACT1961 and not for others.
There is return prepare utility given by ITD, which u can download form income tax site at free of cost.
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