Due date for filing of itr for companies not liable for tax

what is the Due date for filing of Income Tax Returns for Company which is not liable for tax audit for FY 2012-13 ?

30-9-13 or 31-10-13 ?

Replies (5)
Originally posted by : mitesh

what is the Due date for filing of Income Tax Returns for Company which is not liable for tax audit for FY 2012-13 ?

30-9-13 or 31-10-13 ?


Due date is 30.09.2013

if tax audit is not applicable, then 30/09/2013

Originally posted by : Nikhil Kaushik

if tax audit is not applicable, then 30/09/2013

But As per section 139, time limit for filing of ROI for company is specifically mentioned is 30-09-2013. 

And also in order issued by CBDT u/s. 119 on 24-10-2013 , it is said that if returns and reports are submitted within 31-10-2013, then it shall be deemed that it have been furnished within due date  prescribed u/s. 139. it means that if return is filed within 31-10-2013, it will be deemed that return is filed within time limit u/s 139

i request you to check this out and reply again

ya. but that is for the tax audit cases. 

If it is not tax audit, the due date is 30/9/2013

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