Due Date of ITR (Income tax Return) as per Section 139(1)

Case

Due Date

Examples

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

1.Company-Compulsory

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

Example

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

AOP /BOI

Partnership Firm-  Audit not done under any law

Non Working Partner even if Audit done