Due Date of Filling Returns

Any person who is required to get the report of section 92E are required to submit the ROI on or before 30th Nov of the Assessment Year. the report of section 92E Is the part of chapter of transfer pricing which is applicable only when there is a transaction between two associate enterprises. and hence it is not correct to say, that just merely by entered a single transaction with any international entity, the due date would be 30 th Nov. and even if it will be correct, think about consequences. it's means by just entering a single transaction from international parties, Assessee can easily defeat the purpose of the Act and his due date become 139(9) . The report of 92e is a complex procedure and hence it is justified to give those Assessee some extra time to file the ROI.