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CA Intermediate · Taxation · Provisions for filing Return of Income and Self Assessment

Mr Ramesh Iyer, a salaried resident individual, has income only from salary and interest on bank deposits for tax year 2026-27. He is not required to get any accounts audited and has no international or specified domestic transactions. By which date should he furnish his return for tax year 2026-27 to avoid it being treated as belated?

The due date is 31 July 2027. A salaried individual with no audit requirement must file the return for tax year 2026-27 by 31 July following the tax year. The 31 October date is for audit cases, and 31 December is only the last date for a belated return.

  1. A31 July 2027Correct
  2. B31 August 2027
  3. C31 October 2027
  4. D31 December 2027

Explanation

For an individual who is not required to get accounts audited, the normal due date for the return is 31 July following the end of the tax year. For tax year 2026-27 that is 31 July 2027. 31 October applies to persons whose accounts require audit, and 31 December is the outer limit for a belated return, not the due date.

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