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

Rohit Sharma, a resident individual in Pune, earns only salary and interest income for tax year 2026-27. His accounts are not required to be audited and he has no international transaction. What is the due date for furnishing his return of income for this tax year?

The due date is 31 July 2027. A salaried individual whose accounts need no audit and who has no international transactions must file by 31 July after the tax year ends. The later dates of 31 October and 30 November apply to audit cases and transfer pricing cases.

  1. A30 June 2027
  2. B31 July 2027Correct
  3. C31 October 2027
  4. D30 November 2027

Explanation

For a non-audit assessee such as a salaried individual, the due date is 31 July following the end of the tax year. For tax year 2026-27 this is 31 July 2027. 31 October applies to audit cases, and 30 November applies to assessees who must furnish a transfer pricing report.

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