Due date of return

This query is : Resolved

Rakesh Sharma (Querist)
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30 July 2016 A proprietorship concern gets their accounts audited u/s 44AB(d) (NP below 8% & turnover below 1 Cr. in F.Y. 15-16).

What will be due date of ITR? Are section 234B & 234C applicable on it.

Waiting for valuable reply of respected experts.

CA CMA CS Ram Pavan Kumar Melam

CA CMA CS Ram Pavan Kumar Melam (Expert)
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30 July 2016 As the proprietor getting his accounts audited, he is required to file ITR on or before September 30 [Refer section 139].
If the payment of advance tax is necessary, and if there is any shortfall, then the provisions of section 234B and 234C will be applicable.