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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
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....11 Income Tax<br>Income Tax<br>Section 295<br>IT<br>NOTIFICATION NO. 37/2011 DATED 1-7-2011 In exercise of the powers conferred by section 295, read with section 139 of the Income-tax Act, 1961 (43....
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....nd (aa) the following clause shall be substituted, namely :-- "(a) a firm required to furnish the return in Form ITR-5 or an individual or Hindu Undivided Family (HUF) required to furnish the return ....