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Direct Tax Laws and International Taxation · Return of Income

Due Dates for Furnishing Return of Income

Updated 11 October 2026 · Fact-checked

The due date for a return of income is set by section 263(1)(c) of the Income-tax Act, 2025. It depends on who you are: 31st July for most assessees, 31st August for non-audit business cases, 31st October for companies and audit cases, and 30th November where section 172 applies. The date falls in the year after the tax year.

Understand Due Dates for Furnishing Return

A return of income is a statement of your income for a tax year. Section 263(1)(a) says who must file it, and the due date says by when. The due date is not one date for everyone. It changes with the type of assessee and with whether accounts need an audit.

The due date always falls in the financial year succeeding the tax year. For tax year 2026-27, the returns are due in the financial year 2027-28. So 31st July means 31st July 2027 for tax year 2026-27.

The table in section 263(1)(c) has four rows. Row 1 is the special case where section 172 applies. Row 2 covers companies and audit cases. Row 3 covers non-audit business cases. Row 4 covers everyone else. Section 172 is a reporting provision; this page treats it only as a trigger for the 30th November date.

The table was substituted by Act No. 4 of 2026 with effect from 1-4-2026. The old table had no separate 31st August date, and non-audit business assessees fell under 31st July. Do not use the old pattern in your answer.

Partners matter too. The table also covers the partner of a firm and the spouse of such partner, where section 10 applies to the spouse. Their due date follows whether the firm's accounts need an audit, not whether the partner's own accounts do.

Key rules to remember

Row 1: section 172 cases
Assessee (including partners of the firm, or the spouse of such partner if section 10 applies) where section 172 applies → 30th November
Check this row first. It applies only where section 172 applies. Other rows apply only where it does not.
Row 2: companies and audit cases
Company; assessee (other than a company) whose accounts are required to be audited under the Act or any other law; partner of a firm whose accounts are required to be audited, or spouse of such partner (if section 10 applies) → 31st October
Applies where section 172 does not apply. Audit under any other law also counts, not only audit under the Act.
Row 3: non-audit business cases
Assessee with business or profession income whose accounts are not required to be audited; partner of a firm whose accounts are not required to be audited, or spouse of such partner (if section 10 applies) → 31st August
Applies where section 172 does not apply. The assessee must have business or profession income for the first limb.
Row 4: any other assessee
Any other assessee → 31st July
This is the residual row. It covers, for example, a salaried person with no business income.
Which year the date falls in
Due date = stated day in the financial year succeeding the tax year
For tax year 2026-27, the due date falls in financial year 2027-28.
Returns by persons who must file regardless of income
Clauses (a)(i), (ii), (v), (vi), (vii) and (ix) → return due on the due date regardless of income or loss
These are company, firm, university/college/institution, business trust, investment fund, and a resident (other than not ordinarily resident) with foreign assets or signing authority (section 263(1)(b)).

How to solve Due Dates for Furnishing Return questions

Use the same sequence for any question on due dates. Work from the top of the table down and stop at the first row that fits.

  1. 1Identify the tax year and add one year to place the due date in the succeeding financial year.
  2. 2Identify the assessee: company, firm, partner (or spouse of a partner), individual, or other person.
  3. 3Check whether section 172 applies. If it does, the due date is 30th November (Row 1).
  4. 4If not, check whether the person is a company, or whether accounts must be audited under the Act or any other law. For a partner, look at the firm's audit status. If yes, the due date is 31st October (Row 2).
  5. 5If not, check whether the person has business or profession income without a required audit, or is a partner of a non-audit firm. If yes, the due date is 31st August (Row 3).
  6. 6Otherwise, the due date is 31st July (Row 4).
  7. 7State the final date with the year, and name the row or condition that decided it.
  8. 8If the question asks about a late return, check the period for a belated return in section 263(4) and for a revised return in section 263(5).

Quickest way: Four-question filter

When to use it: Use this in MCQs and in the first line of a descriptive answer, when you must name the date in seconds.

  1. Ask: does section 172 apply? If yes, 30th November.
  2. Ask: company, or accounts audited (under any law)? Partner: is the firm audited? If yes, 31st October.
  3. Ask: business or profession income, with no audit? Partner of a non-audit firm? If yes, 31st August.
  4. Everything else: 31st July.
  5. Add the year: the financial year after the tax year.

Common mistakes in Due Dates for Furnishing Return

  • Giving 31st July to a non-audit business assessee.

    Earlier law put non-audit business cases with 'any other assessee'. Students carry the old pattern forward.

    Fix: Under the table as substituted w.e.f. 1-4-2026, non-audit business or profession cases have 31st August. Use Row 3.

  • Looking at the partner's own audit status instead of the firm's.

    Students treat the partner as an ordinary individual.

    Fix: The table covers a partner of a firm whose accounts are or are not required to be audited. The firm's audit status decides between 31st October and 31st August.

  • Missing the spouse of a partner.

    The text is in a bracket and is easy to skip.

    Fix: If section 10 applies to the spouse, the spouse follows the partner's row. Read the bracket whenever a partner's spouse appears.

  • Treating only audit under the Income-tax Act as an audit case.

    The tax audit report is the first thing students think of.

    Fix: The table says audit required under this Act or under any other law in force. A statutory audit under another law also gives 31st October.

  • Writing the date in the tax year instead of the succeeding financial year.

    Students mix up the tax year and the year of filing.

    Fix: For tax year 2026-27, 31st October means 31st October 2027. Always attach the calendar year.

  • Ignoring the section 172 row.

    Students go straight to the audit and non-audit rows.

    Fix: Check section 172 first. If it applies, the date is 30th November, even for a company or an audited assessee. The other rows apply only where section 172 does not.

Worked examples

Example 1

Sharma & Co., a partnership firm in Pune, has accounts that are not required to be audited under any law. It has business income for tax year 2026-27. Section 172 does not apply. Partner Mr. Rakesh Sharma has only his share of firm profit as business income. Give the due date of return for the firm and for Mr. Sharma.

Show the solution
  1. The tax year is 2026-27, so the due date falls in the financial year 2027-28.
  2. Section 172 does not apply, so Row 1 is out.
  3. The firm's accounts are not audited, so Row 2 does not apply to the firm or to the partner.
  4. The firm has business income and no audit, so Row 3 applies: 31st August.
  5. Mr. Sharma is a partner of a firm whose accounts are not required to be audited, so Row 3 also applies to him: 31st August.
  6. A firm must file a return regardless of income or loss under section 263(1)(b).

Answer: Both the firm and Mr. Rakesh Sharma must file by 31st August 2027.

Example 2

Kavya Textiles Pvt. Ltd. is an Indian company. Its partner-director Ms. Nair is also a partner in Nair Traders, a firm whose accounts are required to be audited under the Act. Section 172 applies to none of them. State the due dates of return for the company and for Ms. Nair for tax year 2026-27.

Show the solution
  1. The due date falls in the financial year 2027-28.
  2. Section 172 does not apply, so Row 1 is out.
  3. The company falls in Row 2: 31st October.
  4. Ms. Nair is a partner of a firm whose accounts are required to be audited, so Row 2 applies to her too: 31st October.
  5. Her own salary or other income does not move her to Row 4, because the partner limb of Row 2 applies.

Answer: The company and Ms. Nair must both file by 31st October 2027.

Exam tips

  • Write the row or condition next to the date. Marks go for the reasoning, not only the date.
  • In case scenarios, find the audit status and the section 172 trigger first. Everything else follows.
  • Learn Row 3 well. It is a newly substituted date and examiners like to test it.
  • For partners, always state the firm's audit status in your answer.
  • Add the calendar year to every date. A bare '31st July' loses marks.

Practice questions from Return of Income

Due Dates for Furnishing Return in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Due Dates for Furnishing Return: frequently asked questions

What is the due date for filing return of income under the Income-tax Act, 2025?

It depends on the assessee. It is 31st July for any other assessee, 31st August for non-audit business cases, 31st October for companies and audit cases, and 30th November where section 172 applies. The date falls in the financial year after the tax year.

How do I find the due date for a partner of a firm?

Look at the firm's accounts. If they must be audited under the Act or any other law, the partner's due date is 31st October. If not, it is 31st August. The same rule covers the spouse of a partner if section 10 applies to the spouse.

Does the 30th November date apply to every transfer pricing case?

The table does not mention transfer pricing in these words. It gives 30th November where the provisions of section 172 apply. Check whether section 172 applies, rather than assuming the date from the label of the case.

What if I miss the due date?

You may still file a belated return within nine months from the end of the tax year, or before completion of the assessment, whichever is earlier (section 263(4)). Your late filing may still carry other consequences, which are covered under belated and revised returns.