The due date for furnishing the annual return for every financial year by every registered taxable person other than ISD, non-resident tax payer, a person paying tax under section 10, 51 or 52 and a casual taxable person is

• A. 30th of September following the end of the financial year
• B. 20th of October following the end of the financial year
• C. 31st of December following the end of the financial year
• D. 31st of May following the end of the financial year