Service
234 Points
Joined November 2008
It is not about auditee or non auditee as per sec 139(1) for company and auditee asessee it is 30 sep of A/Y
for Assesee covered in first proviso of sec 139(1) i.e asessees fulfilling any of the 6 conditions mentioned there it is 31st Oct
For all the others it is 31st July