The Central Board of Direct Taxes (CBDT) has amended the Rules relating to electronic 
filing of income tax returns vide Notification No.49/2010 dated 9th July 2010. The amended Rules will apply with effect from the date of notification in the official gazette.
As per the amended Rules, it is now mandatory for all companies to file income tax return electronically in Form No.ITR-6 with digital signature. Earlier, companies could file their electronic returns with or without digital signature.
Further, now all individuals and Hindu Undivided Families (HUFs), who are required to get their accounts audited under section 44AB of the Income Tax Act 1961, are also required to file their income tax return in Form No.ITR-4 electronically with or without digital signature. Earlier, this condition was applicable only to companies and partnership firms.
Accounts are required to be audited under the income tax law, if turnover or gross receipts from business exceeds Rs.40 lakh (Rs.60 lakh from assessment year 2011-12 onwards), or if turnover or gross receipts from profession exceeds Rs.10 lakh (Rs.15 lakh from assessment year 2011-12 onwards).
1. I get the DSC with encrypted value of PAN in last week. The ITR -6 for Asst. Yera 2009-10 was filed without in previous year without Digitial signature. In said return the Director who signed the ITR 6 under Verification has given the PAN No. of the Company instead of his PAN No. Now for Asst. Year 2010-11 I updated the Digital certificate. I received the following information “You have successfully registered your Digital Certificate with the Income Tax Department. You can use the same for login into the E-filing site and to upload your returns” After logout and again login I uploaded ITR 6 Now it shows as under:m Error in Upload of ITR – Digital Signature is mandatory for Companies to file the e-Return from AY 2010-11 onwards. Please register digital signatue certificate of Directoror Person verifying the return Please rectify the Above error(s) and upload your return again” At first instance it shows that DSC is registered and after uploaded it show error in ITR. Kinly clarify and help