INCOME-TAX (SIXTH AMENDMENT) RULES, 2011 – A Form, An Individuals and HUF liable under section 44AB for tax audit are required to submit their return using digital signature - 37/2011 - Income Tax Act, 1961
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Tax audit filing requirement: Returns for firms and individuals/HUFs subject to audit must be furnished electronically as prescribed. A firm required to furnish return in Form ITR 5, and an individual or HUF required to furnish return in Form ITR 4 and to whom tax audit provisions apply, shall furnish returns for assessment year 2011 12 and subsequent years in the manner specified in clause (ii), pursuant to the substituted proviso to rule 12(3) of the Income tax Rules, 1962.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax audit filing requirement: Returns for firms and individuals/HUFs subject to audit must be furnished electronically as prescribed.
A firm required to furnish return in Form ITR 5, and an individual or HUF required to furnish return in Form ITR 4 and to whom tax audit provisions apply, shall furnish returns for assessment year 2011 12 and subsequent years in the manner specified in clause (ii), pursuant to the substituted proviso to rule 12(3) of the Income tax Rules, 1962.
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