Political Parties now to file return Digitally as required U/S 139(4B)

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 the political parties  who are suppose to file retun u/s 139 (4B) through digital signatures  by inserting a new clause  in sub-rule (3), in the first proviso as under ,—

for clause (b), the following clause shall be substituted, namely:—

"(b) a person required to furnish the return in Form ITR-7 shall furnish the return for assessment year 2014-15 and subsequent assessment years,—

(A) in case it is furnished under sub-section (4B) of section 139, in the manner specified in clause (ii);
(B) in other cases, in the manner specified in clause (i) or clause (ii) or clause (iii):";