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

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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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