Please Help: DSC
Posted Date : 31-Aug-2011 , 01:48:05 pm | Posted By CA ANIL KUMAR
As per NOTIFICATION NO. 37/2011 [F. NO. 149/68/2011-SO (TPL)]/S.O. 1497(E), DATED 1-7-2011 "(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);". Are audited Co-op Societies and AOP are required to use DSC or not for filing ITR?
Category : Income Tax | Answers : 0 | Comments : 1 | Hits : 754
Answers
Comments
Ashish Karundia
31-Aug-2011 , 03:11:28 pmDear Anil, The requirement for e-filing using DSC is only on HUF/Individual and Firm as per the above mentioned Notification. Further, you can refer proviso 1 and 11 to Rule 12(3) of Income Tax Rules, 1962. Moreover, under the provisions of Income Tax Act, Co-operative society/AOP are treated as different person and not as firm/Individuals/HUF.