TaxTMI 
TaxTMI 
TaxTMI 
Elecronic filing of returns.
manoj gupta
who are the assessees for which it is mandatory to file electronically their income tax returns.
Mandatory Electronic Filing for Companies and Firms: Section 44AB of Income Tax Act and Rule 12(3) Compliance The discussion centers on the mandatory electronic filing of income tax returns. It is clarified that companies and firms subject to Section 44AB of the Income Tax Act must file their returns electronically. Additionally, it is emphasized that all companies are required to file returns electronically, as per Rule 12(3) of the Income Tax Rules. (AI Summary)