Due Date of Filling Returns

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Is due date of audit report on 30.11.2019 is only for international transaction between two associated enterprise of when even when there is a internation transaction we should file returns on 30.11.2019
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No. Due date of Nov 30 is applicable only in cases where Transfer pricing provision applies. Transfer pricing applies only
1. when there is an international transaction between associated enterprises or
2. when the transaction is with any person including domestic party where transaction price or terms are controlled/ decided by associated enterprise outside India


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