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Different dates of boa closure as per roc & income tax

This query is : Resolved 

06 July 2015 Dear All,

If one LLP is incorporated in Feb 2015, and for ROC purposes, the LLP closes its books of accounts for more than 12 months, i.e. on 31st March, 2016. But for Income Tax purposes the LLP is required to file the IT Return for the year ended on 31st March, 2015. The querry is that can a LLP have different dates of Books closure for ROC & Income Tax?

06 July 2015 yes. having different balancesheet dates for income-tax purposes is absolutely allowed and rather necessary in this case.


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