Individuals, HUF,AOP,BOI etc. whose   accounts are not required to be audited u/s 44AB

 

31st July of Assessment Year

 

Company

30th September of Assessment Year

Persons whose accounts are   required to be Audited u/s 44AB

 

30th September of Assessment Year

Working Partner in a firm (where firm’s accounts are   required to be audited)

30th September of Assessment Year