LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Due Date Query?

04 January 2021

One of my client is Director of a Pvt. Ltd. Co.
So what is the due date of his personal Income Tax Return?

10th January 2021
Or 15th February 2021

Reply
Follow
Share

12 Replies

Smit Shah (524 Points)
Replied 04 January 2021

10 January 2021

1 Like

Tanvi Sharda (51 Points)
Replied 04 January 2021

If tax audit applicable to company then it will be 15/02/2020
if tax audit not applicable to company then it will be 10/01/2020

Smit Shah (524 Points)
Replied 04 January 2021

If he is partner than we have to check that whether firm is liable for audit or not but in case of directors such there is no such provision and hence 10 January is applicable

reference Explanation 2 to section 139(1)

2 Like

Balamurali Unnithan MS (STUDENT) (1631 Points)
Replied 04 January 2021

January 10 th ( non - audit cases )

Tanvi Sharda (51 Points)
Replied 04 January 2021

Sorry my ans is wrong
yaa it's applicable to partnership firm only

1 Like

ayusmita (Tax consultant) (5885 Points)
Replied 04 January 2021

If non audit 10th
if audit 15th

Krishna Chaudhary (Accountant) (4531 Points)
Replied 05 January 2021

15/02

Balamurali Unnithan MS (STUDENT) (1631 Points)
Replied 05 January 2021

Applicable for audit , due date 15th feb

Somesh Das (11 Points)
Replied 05 January 2021

Thanks to all for ur valuable Opinion.

Krishna Chaudhary (Accountant) (4531 Points)
Replied 08 January 2021

15/02/2021
don't get confused in it in case of audit the date of it is 15th February. since is the finalization of audit is pending directors return will you find up 15/02.

Kapadia Pravin (17249 Points)
Replied 08 January 2021

The Director return due date will be alike to individual. No connection to company audit or non-audit.

so due date is 10-01-2021

ayusmita (Tax consultant) (5885 Points)
Replied 08 January 2021

If the director is a partner of a firm or a proprietorship which is under audit then as I say audit date 15th and if he not satisfy above then as an individual file ITR 2 which is mandatory for all director as I say non audit 10th jan