Applicability of 31st October is last date for filing ITR

PERSON includes An Individual, HUF, AOP, any legal person etc. other than Pvt. Ltd. company

92E - . Every person who has entered into an international transaction or specified domestic transaction during a previous year shall obtain a report from an accountant and furnish such report on or before the specified date in the prescribed form duly signed and verified I'm the prescribed manner by such accountant and setting forth such particulars as may be prescribed4

Arka Roy
Audit or non audit cases