Latest info. regarding the 'specified date' as per sec. 44ab

nandkishore (student) (54 Points)

20 May 2011  

I have learnt that the specified date as per section 44AB of the income tax act shall be

    a) in case of any assessee being company, 30th november of the relevant assessment  year ;

    b) in case of any other assessee, it shall be 31st of oct of the relevant Assessment year

However,  as per info. in the web page: "/books/tax_audit_guide/Chapter_5.asp

i found that there is nothing which resembles 30th of november of  the assessment year in case of companies; it says that the specified date u/s 44AB shall be 31st oct, of the assessment year no matter what kind of assessee the organisation is.

I would like to have clear, latest info. pertaining to this.