13 September 2011
1: In case of person who are not liable to get their accounts audited is 31.07.2011
2: In case of person who's accounts are liable to be audited under any law is 30.09.2011 and partner of such firms and all companies.
In first case(31.07.2011) person who has earned income from salary ,pension, interest income ,capital gain , house property and person owning small business and not liable to get their accounts audited are covered.