Vide circular no. F .N o, 22 5 /1I7 / 2013/ITA.II CBDT in exercise of power under sec Il9(2)(a) of the I T Act, 1961 read with Sec 139 and Rule 12, has decided to relax the requirement of furnishing the Report of Audit electronically as prescribed under the proviso to sub-rule( 2) of Rule 12 of the IT Rules for the Assessment Year 2013-14 as under-
1. The assesse ,who are presently finding it difficult to upload the prescribed Reports of Audit (as referred to above) in the system electronically may also furnish the same rnanually before the jurisdictional Assessing Officer within the prescribed due date.
2. The said Report of Audit should however be fumished electronically on or before 3 1 . 1 0 . 2013.
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