Normal Cases-

31 July


If Audit Applicable-

30 September

(Even for Working Partners of a Firm which is audited-30 September)


If Transfer Pricing Report from CA, Applicable-

30 November




Due Date


In case Transfer Pricing Report from C.A required  

Under Section 92E

30 November

This is normally in case of International Transaction or some Specified Domestic Transactions

(Not in IPCC Syllabus)

In case  Audit Applicable


30 September

This is in case of


2. Other than Company  - if audit is required Under Income Tax

3,Working Partner of a Partnership Firm whose audit done under any law.


Other Cases

31 July

In case of no transfer pricing and no audit


Individual (Salaried Employee or Proprietorship  not  covered under Section 44AB)


Partnership Firm-  Audit not done under any law

Non Working Partner even if Audit done 

  1. Income Tax
  2. Return of Income

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.