| I |
The
assessee is a company |
31
October of the Assessment Year |
| II |
The
assessee is a person:- |
|
| a) |
- In case where the accounts of
the assessee are to be audited or
- In case of a working partner of
a firm whose accounts are necessary to be audited under the
Income Tax Act or any other law
|
31
October of the Assessment Year |
| b) |
If
the income return is to be filed under the one-by-six criteria |
31
October of the Assessment Year |
| c) |
Any
other assessee |
31
July of the Assessment Year |
