Form ITR-5 compulsorily to be filed electronically where even accounts are not audited

Central board of Direct Taxes vide its NOTIFICATION NO.24/2014 [F.NO.142/2/2014-TPL]/SO 997(E), DATED 1-4-2014 has made it compulsory for all the firms where accounts are not audited  to file the return electronically either digitally or by sending ITR-V to CPC  by inserting a new clause  in sub-rule (3), in the first proviso as under ,—

(A) after clause (aab), the following clause shall be inserted, namely:—

"(aac) a person required to furnish the return in Form ITR-5, other than a firm to which clause (aaa) is applicable, shall furnish the return for the assessment year 2014-15 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);";