13 June 2018
Due date of partner with out remuneration is 31-07-2018 and for working partner with remuneration it is 30-9-2018. Inference - explanation 2 (a)(iii) of 139(1).
13 June 2018
Explanation 2 (a) (iii) of section 139(1) : A working partner of a firm whose accounts are required to be audited under this Act or under any other law for the time being in force, the 30th day of September of the assessment year. Please note that REMUNERATION is NOT the decisive factor as to decide whether or not the partner is "working" or "sleeping" The working partner means the partner who is ACTIVELY engaged in the affairs of the business of the firm