banner_ad

234a

This query is : Resolved 
Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
08 October 2011 IS 234A APPLICABLE FOR NON CORPORATE ASSESSEE WHO ARE u/s 44AB (TAX AUDIT) i.e FILLING RETURN ON 30TH SEPTEMBER?
THANK YOU
Profile Image

CA PRAVIN

Profile Image

CA PRAVIN (Expert)
08 October 2011 Section 234A attracts when u file return after due date as specified in sec 139(1).
It is appplicable for corporate and non corporate assessees...

The assessees who attract sec 44ab, files return after 30 th sept. sec 234A will attract.
Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
08 October 2011 but sir if i m a non corporate assessee and my due date is on 30th sep then why 234a will get attracted??
Profile Image

CA PRAVIN

Profile Image

CA PRAVIN (Expert)
08 October 2011 Dear Friend,

If u are proprietor, partnership firm liable for tax audit, means u r due date is 30 th sept and u filed the return after due date means after 30 th sept then sec 234A will attract.
Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
08 October 2011 thanks a lot
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news



Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
19 May 2026
Fundraising Expert

MentorsWorld Ventures Private Limited

Ahmedabad

Others

View Details
Company
14 May 2026
Senior Accounts Executive

Karan Gupta & Co.

New Delhi

Graduate (Any)

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
27 May 2026
Audit Assitant

Virender K Gupta and Co

New Delhi

B.Com

View Details
Company
26 May 2026
CA / MBA (Finance) / CMA / M.Com (Finance)

Sri Aurobindo Gnostic Centre of Education

New Delhi

CA

View Details
Company
14 May 2026
Financial Analyst - Remote Finance Expert

HiringBridge

Ahmedabad

CA

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details