Return of income for the Assessment Year 2026-27 in the case of assessee (a) non-corporate assessee (having income from business or profession and whose books of account are not required to be audited under Income Tax Act, 1961 or under any other Act) or (b) working partner of a firm whose accounts are not required not to be audited under this Act or under any other Act or the spouse of such partner if the provisions of section 5A applies to such spouse .
