Imp: due date u/s 139 (1) for 44ad assesses

What is due date of filing ROI for an assessee (case of SOLE PROPRIETORSHIP) who does not get his accounts audited u/s 44AB and instead files return based on section 44AD (8% of Gross Turnover)???

Is he required to file ITR by 31st july or by 30th Sep being a business assessee??

 

Replies (7)

Dear Sonia,

 

Sept 30 is the due date only for those assessees who are covered under tax audit. for all the others, the due date is 31 jul

 

since your assessee is under presumptive taxation, and not liable for tax audit, the due date will be 31 jul

 

- Ankit

LAST DUE DATE WILL BE 31 JULY.

For 44AD assessee due date will be 31st July of Asst Year. But if he wants to show his income less than 8% of Sales then he needs to get his accounts audited and hence in that case due date will be Sep 30

31ST JULY

the due date to file ROI is 31st july and ITR Form 4S should be used.

Due date for furnishing of ROI by an assessee covered by sec 44AD shall be 31st July of the relevant assessment year.

 

I  HAVE  RECEIVED  U/s. 139(9) NOTICE FOR THE Asst.Yr::2011-12 ; BUT REVISED RETURN IN NOT AVAILABLE FOR FILLING SPECIFICATION COLOUMN 0F 139(9). HOW TO FILE MY REVISED RETURN?

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