From assessment year 2014‐15 and onwards the return of net wealth shall be file in Form BB in the case of individuals, HUF and companies.
Further, the following assessee is liable to file return electronically under digital signature :-
1. Individual who liable to audit u/s 44AB;
2. HUF who liable to audit u/s 44AB;
3. All companies.
Refer Notification 32/2014
Refer Format of Form BB