Return filing deadline for audited accounts extended for taxpayers requiring audit and specified certificate obligations. The amendment substitutes a sub clause to provide that taxpayers whose accounts must be audited, taxpayers required to furnish specified accountant reports or prescribed certificates, co operative societies, and working partners of firms with audited accounts shall be subject to a later return filing deadline of the 31st day of October of the assessment year, and it adds an Explanation defining 'working partner' by reference to the relevant explanatory provision governing deductions.