return filling due date for non audit pvt ltd

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for ay 17-18 return filling due date for non audit pvt ltd will it be 30th september or 31st july
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The due date for filing ITR of Private Limited company which is subject to statutory audit under companies Act is 30th Sept. Even if the private limited company is not subject to tax audit still the due date is 30th sept since it is subject to statutory audit and it is company.

Explanation 2 to Section 139(1) .—In this sub-section, "due date" means,—

(a)  where the assessee other than an assessee referred to in clause (aa) is—

 (i)  a company ; or

(ii)  a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force; or

(iii) a working partner of a firm whose accounts are required to be audited under this Act or under any other law for the time being in force,

the 30th day of September of the assessment year;

You may note that the due date for AY 2017-18 is anyway lapsed. The belated ITR could be filed only upto 31st March 2018.


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