What is the due date for fiiling ITR of Section 8 company? Is it 30th sept or its 31st Oct

What is the due date for fiiling ITR of Section 8 company?
Is it 30th sept or its 31st Oct
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Quick Summary
The due date for filing an Income Tax Return (ITR) for a Section 8 company depends on whether a transfer pricing report is required. If a transfer pricing report is needed, the ITR due date is 30th November. For all other Section 8 companies, the standard ITR filing deadline is 31st October. Note that the tax audit report due date is 30th September.

Please reqd last date 2022-23
In income tax return filing, it does not matter whether it is a section 8 company or not.

If the Transfer pricing report needs to be filed by the company, then the due date of the transfer filing report and the ITR is 30 November.

The due date of ITR filing for all companies other than above is 31 October.

The due date to file tax audit report (3CA,3CD) is 30 September for a company.
For Tax audit...30th September
For statutory Audit...31st October
For Transfer pricing...30th Nov

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