Digital Signature Certificate made mandatory w.e.f 1st July 2011 for Firms and Individuals whose accounts are required to be audited u/s 44 AB of the

The users belonging to above mentioned categories who have already registered their digital-signatures may continue to file this year's return also with same DSC. However, the users who are applying for new digital-signatures for registration and subsequent e-filing of returns are advised to apply for DSC-with-encrypted-PAN only.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
Notification
New Delhi, the 1st July, 2011
INCOME-TAX

S.O.1497(E).- 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);”
[Notification No.37/2011/ F.No.149/68/2011- SO (TPL)]

(Ashis Mohanty)
Under Secretary to the Government of India

Note.- The principal rules were published in the Gazette of India, Extraordinary Part-II, Section 3, Sub-section (ii), vide number.S.O.969(E), dated the 26th March, 1962 and last amended by Income-tax (Fifth Amendment) Rules, 2011 vide number S.O. 1214(E) dated 26.05.2011

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