https://www.taxtmi.com/forum/issue?id=106131 Timing of return filing and related audit obligations follows the Explanation to Section 139(1): if transfer pricing conditions in clause (aa) are satisfied, the later statutory due date applies for filing the return, tax audit report and Form 3CEB; otherwise the earlier date applies. The question remains whether completion of the audit and signing of the balance sheet must occur by the earlier deadline or may occur after when the later deadline governs filing. en-us Thu, 26 Sep 2013 17:12:05 +0530 Thu, 23 Jan 2025 15:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106131 Timing of return filing and related audit obligations follows the Explanation to Section 139(1): if transfer pricing conditions in clause (aa) are satisfied, the later statutory due date applies for filing the return, tax audit report and Form 3CEB; otherwise the earlier date applies. The question remains whether completion of the audit and signing of the balance sheet must occur by the earlier deadline or may occur after when the later deadline governs filing. Discussion-Forum Income Tax Thu, 26 Sep 2013 17:12:05 +0530 https://www.taxtmi.com/forum/issue?id=106131