Due Date of Furnishing Return Of Income [ Explanation 2 to Section 139(1)]The return of income must be filed in a prescribed form/specified computer readable media and verified in the prescribed manner, on or before the due date mentioned in Explanation 2 to section 139(1), which is as under:
(a) where the assessee (other than an assessee referred to in clause (b) below) is—
(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
(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)
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