A domestic company incurs a business loss in tax year 2026–27. Section 172 does not apply and there is no deadline extension. What is the ordinary original-return due date?

Under section 263(1)(c) of the Income-tax Act, 2025, a company not required to furnish a transfer-pricing report under section 172 must file its return by 31 October of the following financial year, and a company must file whether it has income or a loss. 31 August is the date for non-audit business cases after the Finance Act, 2026, and 30 November applies only where a section 172 report is required.