Due date of return filing turns on audit status, transfer pricing compliance, and assessee category under income tax rules. Due dates for furnishing the return of income under section 139(1) vary according to assessee category and audit or transfer pricing compliance. From 1 March 2026, transfer pricing cases are due by 30 November, audited cases by 31 October, business or profession assessees without audit by 31 August, and other assessees by 31 July. Up to 28 February 2026, the due dates are 31 October for audited cases, 30 November for section 92E cases, and 31 July for other assessees, with special rules for non-working partners and firms not liable to audit.