| (1) |
Where the assessee is a company |
By 31st October |
| (2) |
Where the assessee is a person, other than a company:
|
|
| |
(a)
(i) who is required to get his accounts audited
under the Income-tax Act or any other law, or |
By 31st October |
| |
(ii)
where the report of an account is required to be
furnished u/s. 80HHC or 80HHD, or |
By 31st October |
| |
(iii)
where the prescribed certificate is required to
be furnished u/s. 80R/80RR/80RRA(1), or |
By 31st October |
| |
(iv)
a co-operative society, or |
By 31st October |
| |
(v)
in the case of a working partner [as defined in
Explanation 4 to section 40(b)] of a firm whose
accounts
are required to be audited under the Income-tax
Act or any other law |
By 31st October |
| |
(b)
deriving income from business or profession and
is not required to get his accounts audited as stated
in (2)(a) above |
By 31st July |
| (3) |
In any other case other than (1) & (2)(a) & (2)(b)
above |
By 31st July |