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Thursday, April 3, 2014

Trusts to give notice for accumulation of Income (From 10) electronically from A.Y. 2014-15

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Relevant Extract of Revised Rule 12 of Income Tax Rules 1962

(1) ...
      (2) ...

 [Provided that where an assessee is required to furnish a report of audit specified under sub-clause (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 or to give a notice under clause (a) of sub-section (2) of section 11 of the Act, he shall furnish the same electronically.]

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