Income Tax Return Due Dates for AY 2013-14 or FY 2012-13:- Provision related to due date of Income Tax Return is provided under section 139 of the Income Tax Act, 1961. As per provision of the section 139 of the said Act, the due dates for filing of returns of income for different category of assessees are given as under; The table below represents various provisions related to income tax returns due dates related to Assessment Year 2013-14/ Financial Year 2012-13 for all type of assessees. Income Tax Return Due Dates AY 2013-14/ FY 2012-13:- 1 Assessees like Salaried Income, person having Income from House property, Interest Income, Business Income where accounts are not required to be audited - July 31, 2013 2 For such Corporate assessees which required to furnish a report u/s 92E of the Income Tax Act, 1961 - November 30, 2013 3 For all other Corporate assessees - September 30, 2013 4 For those Non-Corporate assessees (Like Partnership Firm, Proprietorship Firm) whose accounts are required to be audited under Income Tax Act, 1961 (Like 44AB turnover is more than 100 lacs in case of profession - section 44AB and Business where disclosed profit is less than 8% of the turnover - Section 44AD) or any other act for time being in force - September 30, 2013 5 For working Partners of Partneship Firm cover under serial no (3) above - September 30, 2013 Jha Financial Services A-105, 1st Floor, Pandav Nagar, Delhi-110092. + 011 22483691, 91 9999348101, 91 8586094390 laxman@jhafinance / jhafinance
Posted on: Tue, 23 Jul 2013 16:57:55 +0000