An assessee required to furnish a report of audit specified under
sub-clauses (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
80JJAA, section 80LA, section 92E or section 115JB of the Act, shall
furnish the said report of audit and the return of Income
electronically for AY 2013-14 and onwards
[Refer Notification No:42/2013 dated 11/06/2013].
