As we all know last date for Income Tax Return Filing for For Corporate & non corporate assessees (i.e. Partnership Firm ,LLP, Proprietorship Firm, HUF) whose accounts are required to be audited under Income tax act or any other act for the time being in force is 30.09.2012. As 30th September is a holiday i.e. Sunday so there arise a question whether last date of return filing will remain 30th September or it will get extended to 01.10.2012 (Monday).
We have find following clarification provided by Income Tax Department on there website :-
Qus : If the last date of filing falls on Saturday or Sunday or Public Holiday and Income Tax Department is closed on these days, can subsequent Monday be treated as “Last date of Filing”?
Answer: Yes, if Income Tax Department is closed on these days. Otherwise, No.
In view of above clarification we can conclude that if department keeps its offices open on Sunday then last date will remain 30th September for those Assessees who are not required to file there income tax return online otherwise it will get extended to 01.10.2012.
For Assessees who are required to file return compulsorily online , Due date may not get extended even if department do not keep its office open on 30.09.2012 (Sunday) as Departments online return filing website will be working even on Sunday.
We would like our readers convey there view on the issue by way of comment below the post.