Practicing Chartered Accountant
135 Points
Joined June 2009
(6) ‘Due date’ means -
(a) 30th September of the assessment year, where the assessee, other than an assessee referred to in clause (aa), is -
(i) a company,
(ii) a person (other than a company) whose accounts are required to be audited under the Income-tax Act, 1961 or any other law in force; or
(iii) a working partner of a firm whose accounts are required to be audited under the Income-tax Act, 1961 or any other law for the time being in force.