Due date for income tax return for corporate assessee

no, in that case due date is July31,2013...

The due date of filing of Income Tax Return of an Assessee liable to get his tax audit done under section 44AB is 30th September.

For all other Assessee's who are not liable for tax audit, the due date is 31st July.

Explanation 2 of Sec. 139(1) deals with the due date for filing of return of income. Relevant Extract has been reproduced herein below:

In this sub-section, "due date" means,—

(a)  where the assessee other than an assessee referred to in clause (aa) is—

(i)  a company; or

(ii)  a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force; or

(iii)  a working partner of a firm whose accounts are required to be audited under this Act or under any other law for the time being in force,

the 30th day of September of the assessment year;

From the perusal of the provisions it is clear that due date for the company is 30th september irrespective of the fact that whether it is liable for tax audit or not.

For Companies Due Date for filing Income Tax Return

 is 30.09.2013 for the A.Y 2013-14.

For company 30th september.

Originally posted by : Saurabh Maheshwari
	no, in that case due date is July31,2013...

Oh Sorry, due date Sept 30,2013...as accounts are reqd to be audited under Companies Act.

IT IS 30.09.2013

Statutory Audit for the company is compulsary .therefore the due date for the company is 30th september whether there is tax audit or not.

first of all audit for companies is mandatory.

.

.

.

.

.

so due date filing of ITR is 30th sep.

For Companies Due Date for filing Income Tax Return is 30.09.2013 for the A.Y 2014-15.