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July 31, 2026
Return of income for the previous assessment year for all assesse other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A (Portuguese Civil Code) applies or (d) an assessee who is required to furnish a report under section 92E (Transfer Pricing)