Here and there everybody discussed the filling of ROI. They speak
about so many things like way to filling of ROI, DO's and Don’ts. More or less
all are also aware the due dates of ROI filling. Due dates for filling ROI are
different in different situations. These are summarized here.
Situation
|
Due date of submission of ROI and Audit
Report
|
1. Where
the assessee is required to furnish a report in Form 3CEB u/s 92E pertaining
to international transaction/s
( Applicable from the Assessment
year 2012-13)
|
Nov. 30th
|
2.
Where the assessee is a company
|
Sept. 30th
|
3. Where
the assessee is a person other than a company
3.1
In case where the accounts of the assessee are
required
to be audited under any law
3.2
Where the assessee is a working partner in a
firm whose
Accounts are required to be audited under any law
3.3
In any other case
|
Sept.30th
Sept. 30th
July 31st
|
Note:
· If return is not filled with in due date or filled after the due date assessee is liable for
v
Penal interest u/s 234A
v
Penalty of Rs. 5000 may be imposed u/s 271F
v
Losses are not allowed to carried forward
v
Deductions under /s 10A, 10B, 80IA, 80IAB, 80IB,
80IC, 80ID and 80IE will not available.
·
Some time on the circumstantial need i.e. on the
demand of various assessee’s or on suo motto
the income tax department extended the due date of filling of return, last year
the date for filling of return for the salaried persons and those not falls under Tax Audit/Auditable under any other law
time being in force i.e. 31st July was extended upto 31/08/2012 i.e.
extension of the complete 31 days. Order dated 31-07-2012 no- ORDER [F. NO. 225/163/2012/ITA.II], DATED 31-7-2012
·
Due date
for filling of Audit report is same
CIRCULAR No 639 dated Nov. 13, 1992
·
Where the last day for filling return/loss is a
day on which the offices is closed, the assessee can file the return on the
next day afterwards on which the office is open and in such cases, the return
will be considered to have been filled within specified time limit
For query and feedback
Write to us @
No comments:
Post a Comment