05 January 2013
Yes, Assessee can file return upto the end of relevant A.Y. , so there is no such restriction on filing of ITR. mr. A can file return upto 31-03-13. It is not written anywhere in the act that assessee can not file there return of P.Y. of return submitted.
05 January 2013
yes he can as u become a CA it doesnt mean u r earning an income if you dont have any income then it is not necessary to file a return. if he want to file a return then File ITR 4/4S or ITR 1. Form depends on your income of a CA.
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