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

mitesh (student) (30 Points)

31 October 2013

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 ?

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5 Replies

vidya shetty (senior accountant) (105 Points)
Replied 31 October 2013

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

Nikhil Kaushik (Fellow CA) (85050 Points)
Replied 31 October 2013

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

mitesh (student) (30 Points)
Replied 31 October 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

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