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[Cites 0, Cited by 0] [Section 263(1)] [Section 263] [Entire Act]

Union of India - Subsection

Section 263(1)(c) in The Income Tax Act, 2025

(c)for the purposes of this section, "due date" means the date of the financial year succeeding the relevant tax year as mentioned in the corresponding entry of column C of the Table below in respect of the persons mentioned in column B of the said Table:Table
Sl. No.PersonDue date
ABC
1.Assessee, including the partners of the firm or the spouse of such partner (if section 10 applies to such spouse), who is required to be furnished a report referred to in section 172.30th November.
2.Company (in cases other than those mentioned in Sl. No. 1).31st October.
3.Person (other than a company) whose accounts are required to be audited under this Act or under any other law in force (in cases other than those mentioned in Sl. No. 1).31st October.
4.Partner of a firm whose accounts are required to be audited under this Act or under any other law in force; or the spouse of such partner (if section 10 applies to such spouse) (in cases other than those mentioned in Sl. No.1).31st October.
5.Any other assessee.31st July.