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Due date u/s 139

P F A & Co., Chartered Account (Partner at P F A & Co.) (49 Points)

09 July 2014

sir, what is due date u/s 139(1). is it specified date or specified date and date of filing return whichever is earlier? if we filed return before due date and tds is not deducted for certain expenses, shall we deduct tds?

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2 Replies

Tribhuvan Aditya Singh (Student as well as Self-employed) (3710 Points)
Replied 09 July 2014

due date u/s 139(1) is 31st july for non tax audit persons and 30th sept for tax audit persons.

your second part of ques. is not clear.. kindly elaborate.

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P F A & Co., Chartered Account (Partner at P F A & Co.) (49 Points)
Replied 10 July 2014

Sir, we have time to pay tds till due date. If we filed the return before due date(28th august) but tds not deducted for proffessional charges before filing the return, shall we disallow the amount or can assume that assessee will pay tds it before september 30?