Due date u/s 139(1)

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Querist : Anonymous

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Querist : Anonymous (Querist)
05 November 2013 I professional person whose is required to be audited u/s 44AB
filed return of income before 30th septembor and Audit report not fled at all.
What is the consequence?
Can the Assessing Officer regard the due for him July 31st and impose interest u/s 234A?

05 November 2013 No. only penalty will attract for non filling of audit report only


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