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Furnish Audit Report Electronically

Posted @ August 21, 2013, 8:54 pm under (INCOME TAX)

CBDT wide Notification No. 42/2013/ F.No.142/5/2013-TPL, dated 11.06.2013 inserted the following proviso in sub-rule (2) of Rule 12;
“Provided that where an assessee is required to furnish a report of audit specified under sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10, section 10A, clause (b) of sub-section (1) of section 12A, section 44AB, section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80-JJAA, section 80-LA, section 92E or section 115JB of the Act, he shall furnish the same electronically.”

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