hsg coop society

Unlike an individual and HUF, for whom the law provides a basic exemption limit beyond which they are required to file their income tax returns (ITR), there is no such basic exemption limit for cooperative societies.
Hence, all housing societies are required to file their ITR by the due date, which is September 30 of the year following the financial year, as the accounts of the housing society are required to be audited under the provisions of their respective cooperative society laws.