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

 

Examples  

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 

  1. Income Tax
  2. Return of Income
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Davneet Singh
Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 8 years. He provides courses for Maths and Science at Teachoo. You can check his NCERT Solutions from Class 6 to 12.