It filing

 I think, When Both Auditor & Assesse signs the 3ca /3cb digitally then  there is no relevance for  physically signing the Balance Sheet and P&L. One Month ago, there was a National Conference organized by ICAI. And one of Council Member of ICAI said that "there is no relevance for  physically signing the Balance Sheet and P&L.

But Around 2 days ago, Former President of ICAI came into Hisar and said that it is Compulsory that we must sign the BS And P&L physically. Even we in Our Practice Office signs the BS and P&L. and Client is also sign that BS and P&L. So, I would also suggest you to sign the BS and P&L both by Auditor & Assesse physically.

Regards,

Harish Bansal 

9996133305

whether PDF files of Balance Sheet and P&L Account be digitally signed by the Auditor and the Assessee instead of physical signatures

Balance Sheet & P&L acc. should be physically signed by the Auditor & Assessee and scan the copies & convert in pdf format & upload accordingly.