This discussion clarifies the Income Tax Return (ITR) filing due date for an individual who was a partner in a tax audit case partnership firm. Despite resigning before receiving remuneration in the financial year, the due date is extended to 15th February of the subsequent year due to the firm's tax audit status. This assumes the individual was not a 'sleeping partner'.
19 December 2021
Dear All One of my client has only rental income non tax audit case. He was a partner in a partnership firm, which is a tax audit case. My client resigned as partner as on 31-03-2021. He has not received any remuneration during the said financial year. So kindly let me know the due date of filing ITR - is it 31-12-21 or 15-02-21. Please let me know