Due date for filing return for the partner in partnership subjected to Tax Audit

Save Share

This query is : Resolved

G.GOVINDARAJAN (Querist)

10 November 2026 Due date for filing the return for a partner in the case of the partnership firm is subjected to tax audit.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

10 November 2026 Under Section 139(1), Explanation 2 of the Income-tax Act, 1961, where the accounts of a partnership firm are required to be audited under the Income-tax Act or any other applicable law, the partners of such firm are also covered under the corresponding audit-category due date for filing their individual income-tax returns, irrespective of whether their individual accounts independently require an audit.

Accordingly, for AY 2026–27, the original due date of 31 October 2026 has been extended by CBDT to **21 November 2026**.

However, where the partnership firm is not subject to audit, the applicable due date for its partners having business or professional income is generally 31 August 2026, subject to the applicability of other specific provisions.

Therefore, the determining factor is the audit status of the partnership firm and the applicability of Section 92E, rather than whether the individual partner independently qualifies for a tax audit.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now