Live Course on Drafting of Appeal and Reply of Penalty Notice by CA Sachin Sinha. Register Now!!

REGARDING ITR FILLING DATE

18 June 2023

May I file the ITR 3 (who is director of the company and Partner of the partnership firm whose firm and company audited) within 31st July or 30th September? Please help

Reply
Follow
Share

9 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (161157 Points)
Replied 18 June 2023

You can file ITR 3 up to 31 Oct. (or any extended date) u/s. 139(1) IT act.

1 Like

SOURAV SAMANTA (86 Points)
Replied 18 June 2023

Sir should we file after company and firm gets audited or we can file before audited?

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (161157 Points)
Replied 18 June 2023

You can file before also, but better to get final statements, so that the ITR filing may not differ with audited reports specifically for shares/profits of partner.

1 Like

SOURAV SAMANTA (86 Points)
Replied 18 June 2023

Ok I understand. Thank you so much sir for your kind information

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (161157 Points)
Replied 18 June 2023

You are welcome.

CA Raj Doshi (Practising CA) (8820 Points)
Replied 19 June 2023

The due date for ITR in audit cases is 31st October

1 Like

SOURAV SAMANTA (86 Points)
Replied 19 June 2023

Is this for company or for partners/directors (whose company gets audited) ?

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (161157 Points)
Replied 19 June 2023

"Due date" means,—

(a) where the assessee other than an assessee referred to in clause (aa) is—

(i) a company; or

(ii) a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force; or

(iii) a partner of a firm whose accounts are required to be audited under this Act or under any other law for the time being in force [or the spouse of such partner if the provisions of section 5A applies to such spouse],

the 31st day of October of the assessment year;

(aa) in the case of an assessee [ including the partners of the firm or the spouse of such partner (if the provisions of section 5A applies to such spouse), being such assessee,] who is required to furnish a report referred to in section 92E, the 30th day of November of the assessment year;

(b) in the case of a person other than a company, referred to in the first proviso to this sub-section, the 31st day of October of the assessment year;