1A private company incorporated on 31.10.20X7 and started its furniture manufacturing operations from 1.2.20X8. The directors of the company decided to opt for the normal tax year, close the company’s accounts on 30.6.20X8 and want to file an application to get the permission from the tax department. The required action in this case: (A)They should make an application before 30.6.20X8 (B)They are not supposed to make any application (C)They should file an application at the time of filing of first return of income [due date for filing of return is 31.12.20X8] (D)None of the above