Furnishing - Report of Audit & Return of Income Electronically

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].

Source: Income Tax Department- India.