https://www.taxtmi.com/article/detailed?id=8201 Explanation 2 to section 139(1) treats a "working partner" of an audited firm as subject to the same 30 September due date as the firm; the article contends that the qualifier "working" is inappropriate because partners' taxable incomes and ability to file correctly depend on finalised audited accounts regardless of whether remuneration was paid. It urges substituting "partner" for "working partner", and calls for a CBDT circular and ITR utility amendment to remove software warnings that disallow the second due date when no remuneration is entered. en-us Wed, 10 Oct 2018 09:04:00 +0530 Wed, 11 Feb 2026 15:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8201 Explanation 2 to section 139(1) treats a "working partner" of an audited firm as subject to the same 30 September due date as the firm; the article contends that the qualifier "working" is inappropriate because partners' taxable incomes and ability to file correctly depend on finalised audited accounts regardless of whether remuneration was paid. It urges substituting "partner" for "working partner", and calls for a CBDT circular and ITR utility amendment to remove software warnings that disallow the second due date when no remuneration is entered. Articles Income Tax Wed, 10 Oct 2018 09:04:00 +0530 https://www.taxtmi.com/article/detailed?id=8201