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;Online GST Certification Course by TaxGuru & MSME- Click here to Join
(b) Audit report under Sec. 92E in respect of international transaction; or
(c) Audit report under Sec. 115JB in respect of MAT computation.