Due date of filing ROI of nonworking partner of audited firm

As per section 139(1) in explanation specifically mentioned that due date of *working partner* in audited firm is 30th September. What is the due date of *non working partner* in same firm?
Replies (1)
It is 30 July because salary is calculated on book profit sec 40 a of it actually for working partner whereas non working is not entitled to salary also share in partnership firm is exempt sec 10 .

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