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Specified date - sec 44ab

Tax queries 511 views 2 replies

There was an amendment from AY 2013-14 in Sec 44AB which says that specified date is the date of furnishing Return of Income u/s 139(1) (ie 31st July, 30th Sep or 30th Nov as the case may be).

I want to know in which Tax Audit case can the due date be 31st July ?

 

Replies (2)
In no case. If you read sec 139(1) and it's explanation. You'll find your answer.

31st july is date of filing return who are not required to tax audit u/s 44 AB

 

30 Sep. is date for assessees who require tax audit u/s 44 AB

 

30 Nov is date for assessees who internation transaction u/s 92 E i.e. transfer pricing 


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