(4) The due dates for filing IncomeTax returns are: (a)Where the assessee is a Company:31st October of the AssessmentYear; (b) Where theassessee is a person otherthan a company: where accountsof the assessee are tobe audited or a working partnerof a firm whose accountsare required to be audited underthe Income Tax Act or anyother law: 31st October of theAssessment Year.