29 May 2013
As he was not required to get his accounts audited. He should file his return by 31st July. Because sec 139(1) clearly specifies that " A PERSON WHOSE ACCOUNTS ARE REQUIRED TO BE AUDITED UNDER THIS ACT OR ANY OTHER ACT IS REQUIRED TO FILE HIS RETURN BY 30TH SEP". As the person was not REQUIRED/OBLIGED, hence the last date applicable to him will be 31st July only.