For tax year 2026-27, what is the due date for a company's return of income under section 263(1)(c) of the Income-tax Act, 2025, where the company is not required to furnish a transfer-pricing…

The table in section 263(1)(c) of the Income-tax Act, 2025 fixes 31 October of the following financial year for every company, and for other persons whose accounts must be audited, unless a transfer-pricing report under section 172 is required. The 30 November date applies only to assessees who must furnish that report, so it does not apply here. Assessees other than companies whose accounts need no audit have earlier dates, 31 July or 31 August depending on the category.