Return filing due date extended to 31st October for partners by amendment removing the 'working' qualifier. The amendment omits the word 'working' from clause (a), Explanation 2, sub-section (1) of section 139 so partners are not limited to 'working partners,' and substitutes the filing due date '30th day of September' with '31st day of October.' The change takes effect from 1st April, 2020 and applies to the assessment year commencing thereafter.
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Return filing due date extended to 31st October for partners by amendment removing the 'working' qualifier.
The amendment omits the word "working" from clause (a), Explanation 2, sub-section (1) of section 139 so partners are not limited to "working partners," and substitutes the filing due date "30th day of September" with "31st day of October." The change takes effect from 1st April, 2020 and applies to the assessment year commencing thereafter.
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