For tax year 2026-27, what is the due date for the return of income of a company that must furnish a transfer-pricing report under section 172 of the Income-tax Act, 2025, assuming no extension?

Section 263 of the Income-tax Act, 2025 gives 30 November of the following financial year as the due date for an assessee required to furnish the section 172 report on international or specified domestic transactions. Other companies, and other assessees whose accounts are audited, must file by 31 October.