Itr filing date

If the firm is subject to audit u/s 44AB [i.e. turnover >1 crore in case of business] then last date to file return would be 30th Sep. If tax audit is not applicable then the due date would be 31st July.

i agree. if firm is required to get accounts audited date of filling is 30th sep. otherwise 31 july. But remember that if firm is required to get a/c audited then date of filling own return of partner will also be 30th sep.