whether co op banks and trusts to e-file returns

Dear Nagarajan,

Co-operative Banks, Regional Rural Banks and AOP have to file their Income Tax Return through E-Filing.

Trusts have to file their Income Tax Return manually.

Regards,

Devendra Kulkarni

Thanks Mr.Devendra

But there is some contrary view even amongst senior CAs. Many say that e-filing is not madatory for AOPs and RRBs. Could you please give some reference to circulars/ notifications or articles in this regard.

N. NAGARAJAN.