Due date for filling return

according to sec 139(1)
Where assessee is a working partner in firm whose accounts are required to be audited under any other law : due date for filling of return is 30/09/2016

In my opinion , Partner is eligible for carry forward loss

Thank you for your opinion.

correct me if  i am wrong.

If firm ABC is not a tax audit case but to be audited under sec 44AD presumptive Income, then due dates will not chnage. Same due dates as above.

if the firm does not opt audit option and decide to file return declaring income under section 44AD

means tax on profit {(8% of gross turnover and subject to deduction under section 40(b)}

last date of filing return for partners as well as firm : 31 July

there is no provision in income tax for audit under section  44AD

Income Tax Audit is always conducted under section 44AB

if you are not agree to pay tax on 8% of turnover. i.e. under section 44AD

then you have one option i.e. audit

Thanks for your clarifications.

You are welcome