Digital signature for filing ITR 5 and ITR 6

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Firm or individual/HUF covered under section 44AB are mandatorily required to file ITR-5 or ITR-4 electronically using digital signature (Looking for DSC? login to www.bangaloredigitalsignature.com )
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);”
 
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2 Comments

  1. For filing income tax return digital signature is required these days. The whole process has now become so convenient and easy with the introduction of these signatures which saves a lot of time. Also one can easily obtain digital signatures online as there are so many providers.
    digital signature software

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