Aman Didwania (Operations Manager) (28 Points)
14 November 2011Please tell me the due date for filing of tax return of a pvt. ltd. company with transfer pricing audit applicable for AY 2011-12. Since TP Audit is applicable, some people are of the opinion that Form 3CD and Form 3CEB, both will have due dates as 30th November, 2011, while some people have advised that penalty will be imposed if Form 3CD not filed by 30th September, 2011.
Please let me know asap.
Regards,
Aman Didwania
Aparna Raja K.C
(Student)
(520 Points)
Replied 14 November 2011
As per sec 139(1) (2)(aa) due date for filing 3CEB, ie. report of companies to whom transfer pricing is applicable is 30th nov, and as per section 44AB, due date of filing tax audit report is 30th sept.
(Though it should have been 30th Nov, considering the companies like that of urs. :))
but since we are always excepted to stand with the words of Act, it is advisable to get ur reports dated 30th sept. :)
charu natha
(article assistant)
(31 Points)
Replied 14 November 2011
for the audits to b done u/s 92 E is 30th nov
for companies n firm is 30th sept
for others is 31st july....
Dipjyoti Majumdar
(CA in service & CS. dipmaj@ rediffmail.com )
(3468 Points)
Replied 22 December 2011
As rightly pointed out by Aparna, for 3CEB the due date is 30 Nov 11, but for 44AB it is 30 September. Actually , the law makers seem to have been oblivious about amending 44AB -- specified date when they introduced amendment in 139(1) for due date of return filing to 30 Nov.
My company has both 44AB and 3CEB -- I was not aware of this thin difference. Luckily i have complied with both dates.
Regards,
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