II Where the assessee is a person other than a company :-
a) where accounts of the assessee are to be Audited or 2.a working partner of a firm whose accounts are required to be audited under the Income Tax Act or any other law - 31st Sept of the Assessment Year.
b) Where the return has to be filed under the one-by-six criteria - 31st Sept of the Assessment Year.
c) Any other assessee - 31st July of the Assessment Year
The due date for small firms and businesses with turnovers less than Rs 40 lakh is July 31. Besides companies, the due date is Sept 31 for businesses or firms with turnovers above Rs 40 lakh.