Elecronic filing of returns.

[manoj gupta]

who are the assessees for which it is mandatory to file electronically their income tax returns.

[CAGOPALJI AGRAWAL]

The companies and firm covered u/s 44AB are required to file return electronically. See Rule 12(3) to the Income Tax Rules.

[CAGOPALJI AGRAWAL]

Just to clarify that all the companies required to file return electronically.

AI Summary

Electronic filing requirement mandatory for companies and firms covered by section 44AB for income tax returns.
Electronic filing of income tax returns is mandatory for assessees subject to statutory audit coverage and for companies; firms and other assessees falling within the audit provisions must submit returns electronically under the applicable procedural rule, and all companies are required to file returns electronically.