A classes of taxpayers must file their return on or before 31 October, 2024

As per Explanation 2 to Section 139(1) of Income Tax Act, 1961, below classes of taxpayers must file their return on or before 31 October,2024:

(a) Corporate-assessee; or

(b) 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                                         

(c)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.

Source: Latest news/ Income tax portal