Is Digital Signature Mandatory for Individual or HUF or Firm Falling u/s 44AB ?

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The return filing date has been extended to 31st August for everyone for whom the due date was 31st july 2012 for Asst year 2012-13. One reader-Sri Manoj of Gurgaon , had asked in the fag end of July , which I forgot to answer , was  “Is Digital Signature is mandatory for a Individual…