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764 views • Question added Aug 31, 2011 • Income Tax • By CA ANIL KUMAR , CA , HISAR


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?

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Ashish Karundia

31-Aug-2011 , 03:11:28 pm

Dear 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.

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