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CA Sandeep Kanoi
Income Tax department has amended Rule 12 of Income Tax Rules vide Notification No. 28/2014, Dated- 30th day of May, 2014. Vide this amendment it is provided that An assessee required to furnish a report of audit specified under section 10AA , section 44DA, section 50B or section 115VW of the Act, shall furnish the said report of audit and the return of Income electronically for AY 2014-15 and onwards.
Form No. and Title of these Sections are as follows :-
| Section | Title | Audit Form |
| Section 10AA | Special provisions in respect of newly established Units in Special Economic Zones | Form No. 56F |
| Section 44DA | Special provision for computing income by way of royalties, etc., in case of non-residents | Audit Report in Form No. 3CE |
| Section 50B | Special provision for computation of capital gains in case of slump sale | Form No. 3CEA |
| Section 115VW | Maintenance and audit of accounts of tonnage tax company | Form No. 66 |
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