With effect from 1st April 2014, The following audit report is also require to furnish electronically by:-
1. SEZ units u/s 10AA;
2. Non Resident having royalty/FTS income u/s 44DA;
3. Assessee having capital gain on Slump Sale u/s 50B;
4. Shipping Companies opting Tonnage tax scheme u/s 115V.
A proviso to Rule 12(2) required to furnish the Audit Report electronically under section 10(23C), 10A, 10AA, 12A(1)(b), 44AB, 44DA, 50B, 80IA, 80IB, 80IC, 80ID, 80JJAA, 80LA, 92E, 115JB, 115VW, notice under section 11(2)(a) of the act.
Refer Notification 28/2014