Dear Sir(s)/ Madam(s),
As per Section 139 (1), a Partner of a Firm (whose Accounts is subject to Tax Audit u/s 44AB), can file his Income Tax Return by 31st October. But, while filing ITR-3 for AY 2022-23 of a Partner of a Firm ( which has filed ITR along with Tax Audit Report on 23/10/2022) , it shows a fine of Rs. 1,000/- for late filing of Return. How to address the situation.
CAclubindia
