vidya shetty
(senior accountant)
(105 Points)
Replied 31 October 2013
| Originally posted by : mitesh | ||
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what is the Due date for filing of Income Tax Returns for Company which is not liable for tax audit for FY 2012-13 ? 30-9-13 or 31-10-13 ? |
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Due date is 30.09.2013
Nikhil Kaushik
(Fellow CA)
(86157 Points)
Replied 31 October 2013
if tax audit is not applicable, then 30/09/2013
mitesh
(student)
(30 Points)
Replied 31 October 2013
| Originally posted by : Nikhil Kaushik | ||
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if tax audit is not applicable, then 30/09/2013 |
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But As per section 139, time limit for filing of ROI for company is specifically mentioned is 30-09-2013.
And also in order issued by CBDT u/s. 119 on 24-10-2013 , it is said that if returns and reports are submitted within 31-10-2013, then it shall be deemed that it have been furnished within due date prescribed u/s. 139. it means that if return is filed within 31-10-2013, it will be deemed that return is filed within time limit u/s 139
i request you to check this out and reply again
Nikhil Kaushik
(Fellow CA)
(86157 Points)
Replied 31 October 2013
ya. but that is for the tax audit cases.
ASWINI
(ARTICLE ASSISTANT)
(44 Points)
Replied 31 October 2013
CAclubindia
