Extension of filing date for partners of audited firms allows later return filing and directs officers not to enforce the earlier deadline. Partners of partnership firms whose accounts are required to be audited may file their income tax returns by 31st October; Assessing Officers are directed not to insist on the earlier August deadline for the assessment year 1989-90. A proposed retrospective amendment in the Direct Tax Laws (Second Amendment) Bill, 1989 would formalise this extension with effect from April 1, 1989.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of filing date for partners of audited firms allows later return filing and directs officers not to enforce the earlier deadline.
Partners of partnership firms whose accounts are required to be audited may file their income tax returns by 31st October; Assessing Officers are directed not to insist on the earlier August deadline for the assessment year 1989-90. A proposed retrospective amendment in the Direct Tax Laws (Second Amendment) Bill, 1989 would formalise this extension with effect from April 1, 1989.
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