Due date for furnishing the return of income for the Assessment Year 2026–27 by the following assessees:

Due date for furnishing the return of income for the Assessment Year 2026–27 by the following assessees:
• A company to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply;
• An assessee whose accounts are required to be audited, to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply;
• A partner of a firm whose accounts are required to be audited, or the spouse of such partner (where Section 5A of the Income-tax Act, 1961 applies), to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply;
Note: The due date for furnishing of return of income for Assessment Year 2026-27 has been extended from October 31, 2026, to November 21, 2026, vide Circular No. 07/2026 dated 28-09-2026
 

Due date for furnishing the return of income for the Assessment Year 2026–27 by the following assessees:
• A company to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply;
• An assessee whose accounts are required to be audited, to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply;
• A partner of a firm whose accounts are required to be audited, or the spouse of such partner (where Section 5A of the Income-tax Act, 1961 applies), to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply;
Note: The due date for furnishing of return of income for Assessment Year 2026-27 has been extended from October 31, 2026, to November 21, 2026, vide Circular No. 07/2026 dated 28-09-2026