REGARDING DUE DATE FOR COMPANIES WHOSE TAX AUDIT IS NOT APPLICABLE

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Suresh S. Tejwani

Suresh S. Tejwani (Querist)
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25 July 2022 what is due date for the pvt ltd companies whose tax audit is not applicable ?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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25 July 2022 31.10.2022........ for all the companies (without transfer pricing)

Suresh S. Tejwani

Suresh S. Tejwani (Querist)
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25 July 2022 Sir , i checked online it's showing 31st july whose books of accounts are not audited

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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25 July 2022 Read the explanation under sec 139(1) of the act...

Explanation 2.—In this sub-section, "due date" means,—
(a) where the assessee other than an assessee referred to in clause (aa) is—
(i) a company; or
(ii) a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force; or
(iii) a [***] partner of a firm whose accounts are required to be audited under this Act or under any other law for the time being in force [or the spouse of such partner if the provisions of section 5A applies to such spouse],
the [31st day of October] of the assessment year;

(aa) in the case of an assessee [ including the partners of the firm or the spouse of such partner (if the provisions of section 5A applies to such spouse), being such assessee,] who is required to furnish a report referred to in section 92E, the 30th day of November of the assessment year;
(b) in the case of a person other than a company, referred to in the first proviso to this sub-section, the 31st day of October of the assessment year;
(c) in the case of any other assessee, the 31st day of July of the assessment year.

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