The Income-tax Department has issued a new Notification No 34/2013 dtd 01/05/2013.
As per this notification,
1) Every assessee whose Total Income is exceeding Rs. 5 Lakhs shall necessary e-file his/her return of Income from the A.Y.2013-14 onwards.
2) The reports under sections 44AB (Tax Audit), 92E (Transfer Pricing) & 115JB (Minimum Alternative Tax) shall file the respective reports electronically.
The relevant notification is reproduced below :-