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 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|