Home > Income Tax Act 2025 > Section-263Last Updated: Sep 29th 2025
Section-263 provides for obligation of persons to file return of income and timelines for filing of return of income. Learn to understand the section-263 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Sl No. | Person | Due date |
---|---|---|
A | B | C |
1 | Assessee, including the partners of the firm or the spouse of such partner (if section 10 applies to such spouse), who is required to be furnished a report referred to in section 172. | 30th November. |
2 | Company (in cases other than those mentioned in Sl. No. 1). | 31st October. |
3 | Person (other than a company) whose accounts are required to be audited under this Act or under any other law in force (in cases other than those mentioned in Sl. No. 1). | 31st October. |
4 | Partner of a firm whose accounts are required to be audited under this Act or under any other law in force; or the spouse of such partner (if section 10 applies to such spouse) (in cases other than those mentioned in Sl. No.1). | 31st October. |
5 | Any other assessee. | 31st July. |
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.