25 July 2009
The due date for filing income tax returns for the assessment year 2006-07 was 31/7/2006. If the assessee is a non corporate tax payer and other than an individual/huf not having income from business or profession due date is extended to 31/10/2006 vide F no 142/41/2005-TPL (Pt)dated 24/7/2006 reported in 284 ITR (St) 62.
Due date for the assessment year 2006-07 is extended from 31/7/2006 to 30/9/2006 in case of income tax assessees in the state of Gujarat vide F no 220/3/2006 ITA-11 dated 15/9/2006 reported in 286 ITR (St) 26.
Extended dates are different from the above in case of tax audit cases covered u/s 44AB of the Income tax Act,1961.
You may read the cited communications carefully and decide accordingly.
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