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

Ms. Kavya Nair, a resident individual, earns only salary and bank interest during the tax year 2026-27. She has no business or profession income and none of her accounts is subject to audit. What is the due date under the Income-tax Act, 2025 for furnishing her return of income for this tax year?

The due date is 31 July 2027. An individual with only salary and interest income, and no audit requirement, must file the return for tax year 2026-27 by 31 July after the tax year ends. The 31 October date applies only to audit cases.

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

Explanation

A person who is not required to get accounts audited, and is not a partner of a firm needing audit or a person with transfer pricing reporting, must file by 31 July following the tax year. For tax year 2026-27 that is 31 July 2027. 31 October applies to audit cases, so it is the key distractor and is wrong here because Kavya has no audit requirement.

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