<h1>CBDT Mandates E-Filing with Digital Signatures for Companies and Audited Individuals/HUFs u/s 44AB.</h1> The Central Board of Direct Taxes (CBDT) has mandated that all companies must file income tax returns electronically in Form No. ITR-6 with a digital signature, as per Notification No. 49/2010 dated 9th July 2010. Previously, companies could file with or without a digital signature. Additionally, individuals and Hindu Undivided Families (HUFs) required to have their accounts audited under section 44AB of the Income Tax Act 1961 must also file electronically in Form No. ITR-4. This rule, previously applicable only to companies and partnership firms, applies if business turnover exceeds specified limits.