What is the ordinary original-return due date for tax year 2026–27 for a salaried individual with no business or professional income, audit or transfer-pricing requirement, assuming no extension?

Under section 263(1)(c) of the Income-tax Act, 2025, an assessee not in any of the listed categories files by 31 July of the year following the tax year, so 31 July 2027 here. The Finance Act, 2026 gave non-audit business and professional taxpayers until 31 August, which does not apply to a salaried individual; 31 October is for audit cases.