CBDT has vide Notification No. NOTIFICATION NO. 34/2013, DATED 1-5-2013 provided that where an assessee is required to furnish a report of audit under sections 44AB, 92E or 115JB of the Act, he shall furnish the same electronically.  Online filing of following audit reports shall be mandatory in following cases:

(a)  Tax Audit report under Sec. 44AB in respect of books of account;

(b)  Audit report under Sec. 92E in respect of international transaction; or

(c)  Audit report under Sec. 115JB in respect of MAT computation.

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Category : Income Tax (25549)
Type : News (12764)
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