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Non extention of due date for filing of returns

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10 September 2014 Now it is clear that only the due date u/s 44AB has been extended till 30/11/2014 and the due date for filing the return of income remains the same i.e. 30/09/2014.

So as per my understanding an assessee u/s 44AB, who does not file his return by 30/09/2014, will have to pay interest u/s 234A and in case of loss the same cannot be c/f. Is there any other issue that the assessee will have to face ? Please guide.

Thank you
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CA VISHWAKEERTHI.P.S.

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CA VISHWAKEERTHI.P.S. (Expert)
10 September 2014 Yes you are correct .

But if you trace the expenses which you had not made the TDS and you made the payment after the due date of 139 (1) i.e., after 30.09.2014 not allowable u/s 40(a)(ia) .
Provision says that TDs payable shall be paid to government within the section 139 (1) i.e., 30.09.2014.

Other than that no issues.
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