Mandatory e-filing audit reports under section 44ab

Mandatory e-filing of audit reports under section 44AB for the A.Y. 2013-14 !!

E-filing of audit report has been made mandatory for assessee from A Y 2013-14. We all are well aware that tax payers are not required to enclose any documents with thier income tax return. However, as per the new amendment which has been issued vide Notification No.34/2013 ( F.No. 142/5/2013/TPL}/SO 1111(E), dated 01.5.2013; the assessee is  required to furnish a report of audit electronically with the Income tax return. This has been enforced by the department after having found the discrepanceis in filing of Income tax returns. The ICAI has brough to the notice of the department that some compnaies were furnshing fake name and registration numbers of auditor in thier returns. To curb all such practices and in order to bring about transparency, mandatory e-filing of audit reports has been intiated.