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 |
