![Due Date of Furnishing Return Of Income [ Explanation 2 to Section 139(1)]](https://incometaxmanagement.in/wp-content/uploads/2021/06/Return-of-Income-Due-Date-of-Furnishing-Return-Of-Income-Explanation-2-to-Section-1391.jpg "Due Date of Furnishing Return Of Income [ Explanation 2 to Section 139(1)]")
| (a) where the assessee (other than an assessee referred to in clause (b) below) is— | Due date of furnishing the return of income | Amendment made by the Finance Act, 2020, A.Y. 2020-21 |
| (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 | 30th. September of the assessment year | 31st October of the assessment year |
| (iii) a working partner of a firm whose accounts are required to be audited under this Act or under ani’ other law for the time being in force, | The word working written along with the word partner has been omitted. Hence, the due date of furnishing the return of income for partner (whether working or non working) of a firm shall be 31st October |
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| (b) in the case of an assessee who is required to furnish a report referred to in section 92E (i.e. where a person has entered into an international transaction or specified domestic transaction aggregating to an amount exceeding Rs. 5 crore / Rs. 20 crore as the case may be) | 30th. November of the assessment year | No change in the due date of furnishing the return of income but the word “working” in case of a partner is also omitted |
| (c) in case of any other assessee, | 31st. July of the assessment year | No change |