Form AY 2014-15 Audit Report U/s. 10AA, 44DA, 50B or section 15VW to be furnished online

Income Tax department has amended Rule 12 of Income Tax Rules vide Notification No. 28/2014, Dated- 30^th day of May, 2014. Vide this amendment it is provided that An assessee required to furnish a report of audit specified under section 10AA , section 44DA, section 50B or section 115VW of the Act,

shall furnish the said report of audit and the return of Income electronically for AY 2014-15 and onwards.
Form No. and Title of these Sections are as follows :-

Section	Title	Audit Form
Section 10AA	Special provisions in respect of newly established Units in Special Economic Zones	Form No. 56F
Section 44DA	Special provision for computing income by way of royalties, etc., in case of non-residents	Audit Report in Form No. 3CE
Section 50B	Special provision for computation of capital gains in case of slump sale	Form No. 3CEA
Section 115VW	Maintenance and audit of accounts of tonnage tax company	Form No. 66