E filing with Digital Signature mandatory for Tax Audits

The Income-tax Department has issued a new Notification No 37/2011  dtd 01.07/2011.

As per this notification , all Individual/HUF/Partnership Firms who are covered under Tax Audit u/s.44 AB of the Income-tax Act, shall electronically file their return of Income with the Digital Signature of the Assessee/Partner. This will be applicable from the A.Y.2011-12 onwards. The relevant notification is reproduced below :-


Income-tax (Sixth Amendment) Rules, 2011- Amendment in Rule 12

NOTIFICATION NO. 37/2011 [F. NO. 149/68/2011-SO (TPL)]

DATED 1-7-2011


In exercise of the powers conferred by section 295, read with section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :—


1. (1) These rules may be called the Income-tax (Sixth Amendment) Rules, 2011.

(2) They shall come into force from the date of its publication in the Official Gazette.


2. In the Income-tax Rules, 1962 in rule 12, in sub-rule (3), in the proviso, for clauses (a) and (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 in Form ITR-4 and to whom provisions of section 44AB are applicable, shall furnish the return for assessment year 2011-12 and subsequent assessment years in the manner specified in clause (ii);”

Notification No : NOTIFICATION NO. 37/2011


2 thoughts on “E filing with Digital Signature mandatory for Tax Audits”

  1. CA Pachipulusu Srikanth

    Please explain all the requirements and the way for efiling with digital signature under all applicable sections

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