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Due date for income tax return for corporate assessee

CA RAJA SAHA (Dy Manager(F &A)) (321 Points)

13 June 2013

I just want to comfirm wheather due date for submission of Income Tax Return for Company not Liable to Tax Audit is 30.09.2013....???

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13 Replies

Saurabh Maheshwari (B.com,ACA) (5923 Points)
Replied 13 June 2013

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

M.Sriram Shenoy (CA Final) (814 Points)
Replied 13 June 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.

Rahul Jalan (Chartered Accountant) (121 Points)
Replied 13 June 2013

Yes, due date for income tax return filing for COMPANY is 30.09.2013 irrespective of whether the company is liable to tax audit or not..

CA Aman Gupta (Chartered Accountant) (344 Points)
Replied 13 June 2013

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.

1 Like

CA. Amit Chimnani (PARTNER ) (205 Points)
Replied 14 June 2013

For Companies Due Date for filing Income Tax Return

is 30.09.2013 for the A.Y 2013-14.

CA Ram (CA) (310 Points)
Replied 14 June 2013

For Companies Due Date for filing Income Tax Return is 30.09.2013 for the A.Y 2013-14.

Read more at: /forum/due-date-for-income-tax-return-for-corporate-assessee-252654.asp

For company 30th september.

Saurabh Maheshwari (B.com,ACA) (5923 Points)
Replied 14 June 2013

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.

manoj (student) (5205 Points)
Replied 14 June 2013

IT IS 30.09.2013

CA AKASH KUMAR (CHARTERED ACCOUNTANT) (53 Points)
Replied 14 June 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.

CS,CA F,Numrologi TusharSampat (CS CA F Numerologist Astrologer Graphologist Face reader Vastu Expert) (85930 Points)
Replied 14 June 2013

Originally posted by : sai rama chandra
	For Companies Due Date for filing Income Tax Return is 30.09.2013 for the A.Y 2013-14. Read more at: /forum/due-date-for-income-tax-return-for-corporate-assessee-252654.asp For Companies Due Date for filing Income Tax Return is 30.09.2013 for the A.Y 2013-14. For company 30th september.