Section

Type
Time Limit

139(1)
Regular
Return
31st July
Or
30th Sep
For 92E it is
30th November

139(3)
Loss Return
31st July
Or
30th Sep
For 92E it is
30th November

SAME

139(4)
Belated
Return
One year
From
The
End of
RAY
Or
Before
completion
Of
Assessment
Whichever is
earlier

139(5)
Revised
Return
One year
From
The
End of
RAY
Or
Before
completion
Of
Assessment
Whichever is
earlier
SAME

Return Chart
Time limit for filing ROI

As per 139(1)
Notes :

1. Alternative months July, August, September, October, November

2. Completion of Assessment means Date of passing / signing of Assessment
order.
3. Due date are given in Explanation 2 to Section 139(1)
4. Way of writing 30th Day of November / July /September of the assessment
year

5.

Amendment : Earlier it is For 92E only Co- Operate

Assessee
After Amendment: All assessee require to furnish T.P. report U/S 92E

If assessee is a Company

30th September

Any assessee requiring

international Transaction report u/s 92E

30th Nov,

Other assessee if requiring audit

30th September

Working Partners of firm requiring audit

30th September

Other Assessee

31st July

(Here the point is requiring i.e. it means it is immaterial whether they have done the
audit or furnish T.P. report in actual or voluntarily.)