17 October 2013
i) 30.09.Ay :- *Corporates other than those covered u/s 92E. *Partnerships covered u/s 44AB. *Individuals and HUF's covered u/s 44AD- r.a.w 44AB. *AOP (TRUSTS) covered u/s 12A. *Working partners of Partnership firms- covered u/s 44AB. *Assessee's whose accounts are to be audited- under any law other than Income tax Act,1961.
ii) 30.07.Ay:- *Assessees not covered as in (i) above.
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