Understanding your concern is require to get its books of Accounts Audited under IT laws or other laws, due date for filing return shall be 30th September of the assessment year.
refer Section 139(1) Explaination 2 clause "a"
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Guest
last date for filling return, 31july-when audit not compulsory,incase of salaried employee etc.
30 september-when audit compulsory,incase of company etc.
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