Due date of ITR for a firm

due date is 30th september

But if u read sec 139 carefully, it no where say that if a partner is subject to tax audit, even the firm can file its return by 30th September.

If the Firm is covered u/s 44AB, then the due date is 30th September, if not due date is 31st July . wherther the partner is liable to tax audit or not doesnt matters here. If the firm is liable to tax audit, then the partner has to file the return after filing the Firms returns,even if he is not coverd by 44AB.