Return in case of proprietor

Audited Case due date is 30/09/2014

Non-audit case                31/07/2014

You have to see whether the turnover (sales) of your business have reached Rs 1 crore (business) or Rs 25 L (profession). In that case your a/cs will have to be audited by a CA and the due date will be 30/09/14. Otherwise the due date will be 31/07/2014.

You also need to Audit the a/cs if your profit is less that 8% of your turnover.