Due dates for filing income tax returns vary by taxpayer status; audited filers and transfer pricing reporters face later deadlines. Due dates for filing returns of income depend on taxpayer status: most companies and persons with audited accounts are due on October 31 of the assessment year; persons required to furnish Form No. 3CEB under section 92E have a November 30 due date; all other assessees have a July 31 due date. A working partner whose accounts are audited follows the October 31 deadline.