The Income Tax Department on October 09, 2024, notified following classes of taxpayers must file their return on or before October 31, 2024.
• Corporate-assessee; or
• Non-corporate assessee whose books of account are required to be audited under Income Tax Act or any other law for the time being in force; or
• Partner of a firm whose accounts are required to be audited under Income Tax Act or any other law for the time being in force or the spouse of such partner if the provisions of section 5A (Apportionment of Income between spouses governed by the Portuguese Civil Code) applies to such spouse.
