Last date of return filling

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Mahesh sharma (Querist)
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29 May 2013 If any person is not covered in tax audit but
conducted the audit in this case what are the last date of return filling.section 44Ad

Rupesh Jain

Rupesh Jain (Expert)
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29 May 2013 30 SEPT 2013

Pankaj Gupta

Pankaj Gupta (Expert)
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29 May 2013 As he was not required to get his accounts audited. He should file his return by 31st July. Because sec 139(1) clearly specifies that " A PERSON WHOSE ACCOUNTS ARE REQUIRED TO BE AUDITED UNDER THIS ACT OR ANY OTHER ACT IS REQUIRED TO FILE HIS RETURN BY 30TH SEP". As the person was not REQUIRED/OBLIGED, hence the last date applicable to him will be 31st July only.