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For a proprietor or firm whose accounts are not required to be audited, the normal due date for filing the income tax return is 31 July after the end of the financial year. For example, the return for FY 2025-26 (AY 2026-27) falls due on 31 July 2026, unless the government extends it.
Where a tax audit is required, the due date is generally 31 October. Filing after the due date is possible as a belated return, but may attract a late fee under section 234F and affect carry-forward of certain losses. Please confirm the specifics for your case with your CA.
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