DUE DATE FOR FILING RETURN FOR COMPANY ASSESSEE FOR ASSESSMENT YEAR 2013-14

[KURIACHAN PAULOSE]

AS PER CIRCULAR NO. F.N o. 225111 7l 2013llTA 'll DATED 24TH OCTOBER, 2013 DUE DATE WAS EXTENDED FROM 30TH SEPTEMBER 2013 TO OCTOBER 2013. WHETHER THIS IS APPLICABLE ONLY FOR TAX AUDIT CASES OR A COMPANY CAN CLAIM EXTENSION OF DUE DATE EVEN IF THE ACCOUNTS ARE NOT REQUIRED TO BE AUDITED UNDER SECTION 44AB

AI Summary

Clarification on tax return filing deadlines for company assessees for 2013-14, including Transfer Pricing and Section 44AB cases. The discussion addresses the due date for filing tax returns for company assessees for the assessment year 2013-14. A query was raised about whether the extension of the due date from 30th September 2013 to October 2013, as per a specific circular, applies only to tax audit cases or if it also applies to companies not requiring audits under Section 44AB. The response clarified that assessees involved in Transfer Pricing must file their returns by 30th November.