Due date for tax audit reports for working partners specified, requiring submission by the notified deadline for the assessment year. The Central Board of Direct Taxes specifies 31st October, 1993 as the due date for furnishing tax audit reports by working partners of firms for the assessment year 1993-94. This applies to working partners entitled to remuneration under the partnership deed where firms were required to have accounts audited for the previous year ended 31-3-1993, and where such remuneration is payable as a proportion of book profits.
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Provisions expressly mentioned in the judgment/order text.
Due date for tax audit reports for working partners specified, requiring submission by the notified deadline for the assessment year.
The Central Board of Direct Taxes specifies 31st October, 1993 as the due date for furnishing tax audit reports by working partners of firms for the assessment year 1993-94. This applies to working partners entitled to remuneration under the partnership deed where firms were required to have accounts audited for the previous year ended 31-3-1993, and where such remuneration is payable as a proportion of book profits.
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