Specified date - sec 44ab

CA J.Alamelu lakshmi (Chartered Accountant) (857 Points)

05 May 2014  

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 ?