Mandatory use of Digital Signature in certain cases

For certain entities/individuals, the Central Board of Direct Taxes (CBDT) has made e-filing using Digital Signature to be mandatory, like:

·        All companies need to e-file their returns using digital signatures

·        All individuals/HUF/firms whose accounts are to be audited u/s 44 AB of the Income Tax Act 1961 e-file their returns using digital signatures

Note:
Accounts are required to be audited under the income tax law, if turnover or gross receipts from business exceeds Rs.100 lakh from assessment year 2013-14 onwards (Rs.60 lakh earlier), or if turnover or gross receipts from profession exceeds Rs.25 lakh from assessment year 2013-14 onwards (Rs.15 lakh earlier)

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Source: Income Tax Department website