Form 49A

Category of Person	Due Date for Filing Form 49A
Person with total income (or on behalf of another) above taxable limit	On or before 31st May of the assessment year
Person carrying on business/profession with turnover likely to exceed Rs. 5 lakhs	Before end of the financial year
Charitable/religious trust required to file under section 139(4A)	Before end of the financial year
Person receiving income on which tax is deductible under Chapter XVII-B	Before end of the financial year
Resident person (other than individual) entering financial transaction ≥ ?2.5 lakh	On or before 31st May following that financial year
Person acting on behalf of such resident person	On or before 31st May following that financial year
Person intending to enter transactions notified under Rule 114BA	At least 7 days before the transaction date