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Due date of ITR for a firm

Piyush Sharma (Employee - Internal Audit) (30 Points)

21 September 2010

What is the due date for filing the income tax return for a partnership firm, in which one of the partner is subject to tax audit in his individual capacity?

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3 Replies

vipul maheshwari (CA FINAL ) (44 Points)
Replied 21 September 2010

due date is 30th september

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Piyush Sharma (Employee - Internal Audit) (30 Points)
Replied 23 October 2010

But if u read sec 139 carefully, it no where say that if a partner is subject to tax audit, even the firm can file its return by 30th September.

CA ADY (Chartered Accountant) (43 Points)
Replied 23 October 2010

If the Firm is covered u/s 44AB, then the due date is 30th September, if not due date is 31st July . wherther the partner is liable to tax audit or not doesnt matters here. If the firm is liable to tax audit, then the partner has to file the return after filing the Firms returns,even if he is not coverd by 44AB.