CBDT has vide notification 49 dated July 7, 2010 has made compulsary to file eloctronic return with or without digital signature for firm, HUF and Individuals to whom provisions of section 44AB applies.
Also, it has been manatory for all companies to file the return of income electronically under digital signature.
Click here for the text of the notification 49 dated July 7, 2010.
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