Filing Due Date
Non audit case 31st July, Audit case 30th September Of the Assessment Year.
Applicable to Persons Including Companies
When persons including companies fall under section 139(4A) or section 139 (4B) or section 139 (4C) or section 139 4(D) –
- Return under section 139(4A) is required to be filed by every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes.
- Return under section 139(4B) is required to be filed by a political party if the total income without giving effect to the provisions of section 139A exceeds the maximum amount which is not chargeable to income-tax.
- Return under section 139(4C) is required to be filed by every scientific research association; news agency; association or institution referred to in section 10(23A), institution referred to in section 10(23B),
Fund, institution, university, other educational institution, any hospital, or other medical institution. - Return under section 139(4D) is required to be filed by every university, college or other institution, which is not required to furnish return of income or loss under any other provision of this section.
Documents Required
- Copy of PAN card.
- All Bank accounts details.
- Copy of Balance Sheet and Profit and Loss Account.
- Copy of Audit Report
- PAN and address of all Members.
- Aadhaar card of Signing Member.
- Digital Signature of Signing Member.
- Previous ITR copy if any.