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Due date for it return

Soumya (Proprietor) (69 Points)

01 October 2012

Hi,

I want to know what is the due date for filing the IT return for AY 2012-13 in the case of Companies, as the due date for filing ie. 30th Sept 2012 has fallen on a Sunday.

Does the due date become next working day ie. 1st Oct - Monday.

I also want to know if this is specified in any Section, or Rule of Income Tax Act.

Thanks

Soumya

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2 Replies

CA. Subhash Dangi (Chartered Accountant) (1784 Points)
Replied 01 October 2012

Yes, if Income Tax Department is closed on these days. Otherwise, No.

As the due date i.e, 30.09.2012 is falls on Sunday but All assessees who's Income tax return due date is 30.09.2012 (accounts are required to be audited and corporate assessees ) are required to File return online and online portal is always open and work 24 X 7.

Therefore no question of extending to next working day i.e, 01.10.2012 for corporate assessees.

There is no specific section as such in IT Act. This is general clause in U/S 139.