Answer

1. F

   Facts

   Form 10-IEA must be filed on or before the Sec 139(1) due date for your return. For AY 2026-27, that was 31 August 2026 for non-audit business and professional cases. For audit cases, the return due date was extended to 21 November 2026.

2. P

   Provisions and law

   • Sec 115BAC (now Sec 202)New regime is the default; business filers opt out with Form 10-IEA by the Sec 139(1) due date
   • Sec 139(1) (now Sec 263(1))Return must be filed by the due date for the year
   • CBDT due date extension for AY 2026-27 audit cases (28 September 2026)For AY 2026-27 audit cases the return due date was extended to 21 November 2026 and the audit report to 21 October 2026
3. A

   Analysis

   If your accounts are audited under Sec 44AB, there may still be time until 21 November 2026 if the extension applies to your case; check the CBDT notice and select the right due date in the form. Non-audit cases had to file by 31 August 2026, which has passed. A form filed after the due date is marked invalid. File it before the return, since the return asks for its acknowledgement number and date.

4. C

   Conclusion

   1. 1Check whether your case is audit or non-audit.
   2. 2Note the due date that applies.
   3. 3File Form 10-IEA before that date.
   4. 4Then file the return quoting the acknowledgement.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.