Due Date of Furnishing Return Of Income [ Explanation 2 to Section 139(1)]:

(a) where the assessee (other than an assessee referred to in clause (b) below) is—

Due date of furnishing the return of income

Amendment made by the Finance Act, 2020, A.Y. 2020-21

(i) a company; or

(ii) a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force; or

30^th. September of the assessment year

31^st October of the assessment year

(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 31^st 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)

30th^th. November of the assessment year

No change in the due date of furnishing the return of income but the word "working" in case of a partner is also omitted

(c)  in case of any other assessee,

31^st. July of the assessment year

No change