Which provision of the Income-tax Act, 2025 sets the due dates for furnishing the original return of income?

Section 263(1) requires the persons it lists to furnish a return on or before the due date, and its Table fixes those dates by class of taxpayer, such as 31 July for most individuals and 31 October for companies. Section 263(4) only allows a late (belated) return after that date has passed, section 263(5) deals with revised returns and section 263(7) with defective returns.