LLP Income Tax Return Due Date Moves from 31 July to 31 August
Under the Finance Act 2026's amendment to Section 139(1), LLPs not subject to a tax audit now have until 31 August to file their Income Tax Return (ITR-5) -- a permanent change from the earlier 31 July deadline, not a one-off extension. LLPs subject to a tax audit are unaffected and continue to file by 31 October.