​Due date for deposit of Tax deducted [except under section 194-IA, section 194-IB, section 194M or section 194S (by specified person)] or collected for the month of December, 2024. However, all the sum deducted/collected by an office of the government

Due date for deposit of TDS for the period October 2024 to December 2024 when Assessing Officer has permitted quarterly deposit of TDS under Sections 192, 194A, 194D or 194H

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2024

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2024

Due date for issue of TDS Certificate for tax deducted under section 194M in the month of November, 2024

Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of November, 2024

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2024 has been paid without the production of a challan

Quarterly statement of TCS for the quarter ending December 31, 2024

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2024

Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2024

Furnishing of statement in Form No. 49BA under Rule 114AAB (by specified fund) for the quarter ending December 31, 2024

​Filing of belated/revised return of income for the assessment year 2024-25 for resident individuals (provided assessment has not been completed before December 31, 2024)

Note: The Central Board of Direct Taxes has extended the last date for furnishing a belated/ revised return of income for the Assessment Year 2024-25 in the case of resident individuals from 31st December 2024 to 15th January 2025 vide Circular no. 21/2024, dated 31-12-2024

Quarterly TCS certificate in respect of quarter ending December 31, 2024

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2024

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2024

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December, 2024

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of December, 2024

Quarterly statement of TDS for the quarter ending December 31, 2024

Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2024

Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending December, 2024

Intimation by a pension fund in respect of investment made in India for quarter ending December 31, 2024

Due date for deposit of Tax deducted/collected for the month of January, 2025. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without the production of a challan

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2024

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2024

Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2024

Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of December, 2024

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2025 has been paid without the production of a challan

Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2024

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of January, 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of January, 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of January, 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of January, 2025

Due date for deposit of Tax deducted/collected for the month of February, 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of a challan

Fourth instalment of advance tax for the assessment year 2025-26

Due date for payment of whole amount of advance tax in respect of assessment year 2025-26 for assessee covered under presumptive scheme of section 44AD / section 44ADA

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2025 has been paid without the production of a Challan

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of January, 2025

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of January, 2025

Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of January, 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of February, 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of February, 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of February, 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of February, 2025

Country-By-Country Report in Form No. 3CEAD for the previous year 2023-24 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group

Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2023 to March 31, 2024) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.

Uploading of statement [Form 67], of foreign income offered to tax and tax deducted or paid on such income in previous year 2022-23, to claim foreign tax credit [if return of income has been furnished within the time specified under section 139(1) or section 139(4)

Furnishing of an updated return of income for the Assessment Year 2022-23

Due date for deposit of Tax deducted/collected by an office of the government for the month of March, 2025. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan

Uploading of declarations received in Form 27C from the buyer in the month of March, 2025

​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of February, 2025

​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of February, 2025

​Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of February, 2025

​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of February, 2025

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2025

Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March, 2025

Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of March, 2025

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2025 has been paid without the production of a challan

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of March, 2025

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of March, 2025

​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194M in the month of March, 2025

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of March, 2025

Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2025

Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2024 to March 31, 2025

Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2025

​Due date for deposit of TDS for the period January 2025 to March 2025 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H

Intimation by a pension fund in respect of investment made in India for quarter ending March 31, 2025

Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending March 31, 2025

​Due date for deposit of Tax deducted/collected for the month of April, 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of a challan.

​​Uploading of declarations received in Form 27C from the buyer in the month of April, 2025​

​​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of March, 2025

​​Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of March, 2025

​​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of March, 2025

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April, 2025 has been paid without the production of a challan

​Quarterly statement of TCS deposited for the quarter ending March 31, 2025

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of April, 2025

​Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of April, 2025

​​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of March, 2025

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of April, 2025

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194M in the month of April, 2025

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of April, 2025

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of April, 2025

​Issue of TCS certificates for the 4th Quarter of the Financial Year 2024-25

​​​​Furnishing of statement required under Section 285B for the previous year 2024-25

​Quarterly statement of TDS deposited for the quarter ending March 31, 2025

​Return of tax deduction from contributions paid by the trustees of an approved superannuation fund

​​Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2024-25

​​Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2024 by reporting financial institutions​

​Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2024-25 and hasn't been allotted any PAN

​Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent​

​​Application in Form 9A for exercising the option available under Explanation to Section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2025)

​​Statement in Form no. 10 to be furnished to accumulate income for future application under Section 10(21) or Section 11(1) (if the assessee is required to submit return of income on or before July 31, 2025)

​​​Statement of donation in Form 10BD to be furnished by reporting person under Section 80G(5)(iii) or section Section 35(1A)(i)​ in respect of the financial year 2024-25​

​​​​Certificate of donation in Form no. 10BE as referred to in Section 80G(5)(ix) or Section 35(1A)(ii) to the donor specifying the amount of donation received during the financial year 2024-25.​

​​Furnishing of the certificate from a Chartered Accountant specifying the amount invested in each year by the company or fund making application under Section 2(48) for notification of zero-coupon bond

​​Due date for deposit of Tax deducted/collected for the month of May, 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan ​​

​Uploading of declarations received in Form 27C from the buyer in the month of May, 2025​

​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of April, 2025

​​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of April, 2025

​​​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of April, 2025

​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of April, 2025​

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2025 has been paid without the production of a challan

​Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2025

​Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2024-25

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of May, 2025

​Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the previous year 2024-25

​Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of May, 2025

​The statement of income distributed by the Securitisation Trust to the investors shall be furnished to the Income-tax Dept. in Form 64E on or before 15th June of the financial year following the previous year during which the income is distributed.​

First instalment of advance tax for the assessment year 2026-27

​​Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2024-25

​​Electronically submission of information pertaining to any transfer of the share of, or interest in, a foreign company/entity as referred to in Explanation 5 to section 9(1)(i) which takes place during the Financial Year 2024-25​

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of May, 2025

​​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of May, 2025

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of May, 2025

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of May, 2025

​Return in respect of securities transaction tax for the financial year 2024-25

​Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2025​

​Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2024-25

​Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2024-25. This statement is required to be furnished to the unit holders in form No. 64B

​Furnishing of Equalisation Levy statement for the Financial Year 2024-25​

​Annual statement pertaining to income distributed during year 2024-25 by a securitisation trust

​​Furnishing of statement containing the particulars of expenditures specified under section 35D(2)(a) (if the assessee is required to submit return of income by July 31, 2025)

​​Due date for deposit of Tax deducted/collected for the month of June, 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan ​

​​Due date for deposit of TDS for the period April 2025 to June 2025 when Assessing Officer has permitted quarterly deposit of TDS under Section 192, 194A, 194D or 194H

​Uploading of declarations received in Form 27C from the buyer in the month of June, 2025​

​Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of May, 2025

​​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May, 2025

​​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of May, 2025

​​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of May, 2025

​Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2025​

​Quarterly statement of TCS deposited for the quarter ending June 30, 2025

​Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2025​

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June, 2025

​Furnishing of quarterly statement (by an IFSC unit) in respect of foreign remittances made during the quarter ending June 30, 2025​

​Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending June 30, 2025​

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of June, 2025 has been paid without the production of a challan​

​Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of June, 2025

​Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2025

​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA for the month of June, 2025

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB for the month of June, 2025

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M for the month of June, 2025

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of June, 2025

​Furnishing of report of a Chartered Accountant in Form No. 10CCF certifying that the amount of deduction has been correctly claimed during the previous year 2024-25

​Quarterly statement of TDS deposited for the quarter ending June 30, 2025

​​Return of income for the assessment year 2025-26 for all assessee 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 applies or (d) an assessee who is required to furnish a report under section 92E.​​

Note: The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025

​Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2025

​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2025)*

* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 16, 2025

​Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June, 2025​

​Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2025​

​​ Furnishing of statement for exercising the option to pay tax at a concessional rate under section 115BBF for income in the nature of royalty arising from patent developed and registered in India (if the assessee is required to submit return of income by July 31, 2025)​*

* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 16, 2025

​​Furnishing of declaration by a taxpayer claiming deduction under section 80GG in respect of the rent paid for residential accommodation (if the assessee is required to submit return of income by July 31, 2025)*

* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 16, 2025

​Reporting of details of funds received from eligible persons (either directly or through Alternative Investment Fund) in the previous year 2024-25 (if the assessee is required to submit return of income by July 31, 2025)*

* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 16, 2025

​​Furnishing of certificate by a resident individual being a patentee claiming deduction under section 80RRB in respect of royalty income on patents (if the assessee is required to submit return of income by July 31, 2025)*

* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 16, 2025

​​Furnishing of particulars for claiming relief under section 89 (if the assessee is required to submit return of income by July 31, 2025)*

* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 16, 2025

​​Furnishing of statement for exercising the option to claim relief under section 89A for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if the assessee is required to submit return of income by July 31, 2025)​*

* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 16, 2025

​​Exercising the option to opt-out from the new tax regime under section 115BAC (if assessee is required to submit return of income by July 31, 2025)​*

* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 16, 2025

​​Exercising the option to opt for alternative tax regime under section 115BAD by co-operative society (if assessee is required to submit return of income by July 31, 2025)*

* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 16, 2025

​​Exercising the option to opt for alternative tax regime under section 115BAE by co-operative society (if assessee is required to submit return of income by July 31, 2025)*

* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 16, 2025

​​Furnishing of details of attribution of capital gain taxable under section 45(4) to the capital asset remaining with the firm, AOP, or BOI after reconstitution (if the firm, AOP, or BOI is required to furnish return of income by July 31, 2025)​

* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 16, 2025

​ Furnishing of certificate by a resident individual being an author (including a joint author) claiming deduction under section 80QQB in respect of royalty income (if the assessee is required to submit return of income by July 31, 2025)

* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 16, 2025

​Due date for deposit of Tax deducted/collected for the month of July, 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an

​Uploading of declarations received in Form 27C from the buyer in the month of July, 2025​

​Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of June, 2025

​​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June, 2025

​​​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of June, 2025

​​​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of June, 2025

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2025 has been paid without the production of a challan

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of July, 2025

​Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2025

​Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of July, 2025

​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA​ for the month of​ July, 2025

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of July, 2025

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of July, 2025

​​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of July, 2025

​​Application in Form 9A for exercising the option available under Explanation to Section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2025).

​​Statement in Form no. 10 to be furnished to accumulate income for future application under Section 10(21) or Section 11(1) (if the assessee is required to submit return of income on October 31, 2025)

​Due date for deposit of Tax deducted/collected for the month of August, 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan​

​Uploading of declarations received in Form 27C from the buyer in the month of August, 2025

​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of July, 2025

​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of July, 2025

​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of July, 2025​

​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of July, 2025

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of August, 2025 has been paid without the production of a challan

​Second instalment of advance tax for the assessment year 2026-27​

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of August, 2025

* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025.

The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 16, 2025

Furnishing of particulars for claiming relief under section 89 (if the assessee is required to submit return of income by July 31, 2025)

* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 16, 2025

Return of income for the assessment year 2025-26 for all assessee 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 applies or (d) an assessee who is required to furnish a report under section 92E.

Note: The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. The date has been further extended to September 16, 2025 vide Circular no. 12/2025, dated 15-09-2025

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of August, 2025

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of August, 2025

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of August, 2025

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of August, 2025

​Due date for filing of audit report under section 44AB for the assessment year 2025-26 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

​Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2025)

​Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on November 30, 2025)

​Furnishing of Audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

​Furnishing audit report in Form 3AC by assessee claiming deduction under section 33AB for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

​Furnishing audit report in Form 3AD by assessee claiming deduction under section 33ABA for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

​Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35E(6) for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

​Furnishing of statement containing the particulars of expenditures specified under Section 35D(2)(a) (if the assessee is required to submit return of income by October 31, 2025)

Note: The due date for furnishing the statement has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

​Furnishing of audit report in Form 3CE under section 44DA by non-resident and foreign company for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

​Furnishing of audit report relating to computation of capital gains in case of slump sale (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

​Furnishing of report in Form No. 10CCF certifying that the amount of deduction under section 80LA has been correctly claimed during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Furnishing of report in Form No. 10CCF certifying that the amount of deduction under section 80LA has been correctly claimed during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

​Furnishing report certifying the claim for additional employee cost under section 80JJAA during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

​Furnishing report under section 115JB for computing the book profits of the company during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

​Furnishing report under section 115JC for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

​Furnishing of Audit Report under clause (ii) of section 115VW for the previous year 2024-25

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

​Furnishing of audit report by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under section 10(4D) (if assessee is required to submit return of income by October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

​Furnishing of certificate issued by Chartered Accountant certifying annual statement of exempt income of specified fund, being a category-III AIF, under section 10(23FF)

​Due date for deposit of tax deducted/collected for the month of September, 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production ​

​​​

​​​

Due date for deposit of TDS for the period July 2025 to September 2025 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H

Uploading of declarations received in Form 27C from the buyer in the month of September, 2025

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2025 has been paid without the production of a challan

​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2025

​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2025

​​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of August, 2025

​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of August, 2025

​Quarterly statement of TCS deposited for the quarter ending September 30, 2025

​Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2025

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of September, 2025

​Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending September 30, 2025

​​Furnishing of quarterly statement (by an IFSC unit) in respect of foreign remittances made during the quarter ending September 30, 2025

​Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending September 30, 2025​

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2025

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2025

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of September, 2025

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of September, 2025​

​Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2025​

​Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2024-25

​Quarterly statement of TDS deposited for the quarter ending September, 2025

​Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA)​

​Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September, 2025

​Copies of declaration received in Form No. 60 during April 1, 2025 to September 30, 2025 to the concerned Director/Joint Director

​Due date for filing of return of income for the assessment year 2025-26 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be aud

​Audit report under section 44AB for the assessment year 2025-26 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E

​Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction

​Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm's length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on October 31, 2025)

​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2025)

​Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction]

​Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2025

​Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2025

​Furnishing of statement for exercising the option to pay tax at a concessional rate under section 115BBF for income in the nature of royalty arising from patent developed and registered in India (if the assessee is required to submit return of income by October 31, 2025)

​Exercising the option to opt out from the new tax regime under Section 115BAC (if assessee is required to submit return of income by October 31, 2025)

​Exercising the option to opt for alternative tax regime under Section 115BAD by co-operative society (if assessee is required to submit return of income by October 31, 2025)

​Exercising the option to opt for alternative tax regime under Section 115BAE by co-operative society (if assessee is required to submit return of income by October 31, 2025)

​Furnishing of declaration by a taxpayer claiming deduction under Section 80GG in respect of the rent paid for residential accommodation (if the assessee is required to submit return of income by October 31, 2025)

​Reporting of details of funds received from eligible persons (either directly or through Alternative Investment Fund) in the previous year 2024-25 (if the assessee is required to submit return of income by October 31, 2025)

​Furnishing of certificate by a resident individual being an author (including a joint author) claiming deduction under Section 80QQB in respect of royalty income (if the assessee is required to submit return of income by October 31, 2025)

​Furnishing of certificate by a resident individual being a patentee claiming deduction under Section 80RRB in respect of royalty income on patents (if the assessee is required to submit return of income by October 31, 2025)

​Furnishing of audit report along with particulars forming part of its Annexure by electoral trust

​Furnishing of particulars for claiming relief under Section 89 (if assessee is required to submit return of income by October 31, 2025)

​Furnishing of statement for exercising the option to claim relief under section 89A for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if assessee is required to submit return of income by October 31, 2025)

​Furnishing of an annual statement of income exempt under section 10(4D) (if assessee is required to submit return of income by October 31, 2025)

​Furnishing of an annual statement of income taxable at concessional rate under section 115AD (if assessee is required to submit return of income by October 31, 2025)

​Furnishing of annual statement of exempt income under section 10(23FF) by specified fund, being a category-III AIF (if assessee is required to submit return of income by October 31, 2025)

​Exercising the option to opt for alternative tax regime under Section 115BA by a domestic company (if due date of submission of return of income is October 31, 2025)

​Exercising the option to opt for alternative tax regime under Section 115BAA by a domestic company (if due date of submission of return of income is October 31, 2025)

​Exercising the option to opt for alternative tax regime under Section 115BAB(1) by a domestic company (if due date of submission of first return of income is October 31, 2025)

​Furnishing of details of attribution of capital gain taxable under section 45(4) to the capital asset remaining with the firm, AOP or BOI after reconstitution (if the firm, AOP or BOI is required to furnish return of income by October 31, 2025)

​Furnishing of the audit report by a trust or institution registered under Section 12AB or approved under Section (23C)(iv)/(v)/(vi)/(via)

​Furnishing audit report in Form 3AC by assessee claiming deduction under section 33AB for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

​Furnishing audit report in Form 3AD by assessee claiming deduction under section 33ABA for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

​Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35D(4) for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

​​Furnishing audit report in Form 3AE to be furnished for the first year in which deduction is claimed under section 35D for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

​Furnishing of statement containing the particulars of expenditures specified under Section 35D(2)(a) (if the assessee is required to submit return of income by November 30, 2025)

​Furnishing of audit report in Form 3CE under section 44DA by non-resident and foreign company for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

​Furnishing report relating to computation of capital gains in case of slump sale during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025

​Furnishing of report of a Chartered Accountant in Form No. 10CCF certifying that the amount of deduction has been correctly claimed during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)​

​Furnishing report certifying the claim for additional employee cost under section 80JJAA during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

​Furnishing report under section 115JB for computing the book profits of the company during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

​Furnishing report under section 115JC for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)​

​Furnishing of Audit Report under clause (ii) of section 115VW for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

​Furnishing of audit report by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under section 10(4D) (if assessee is required to submit return of income by November 30, 2025)

​Furnishing of certificate issued by Chartered Accountant certifying annual statement of exempt income of specified fund, being a category-III AIF, under section 10(23FF) (if assessee is required to submit return of income by November 30, 2025) 

Furnishing of Audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Furnishing audit report in Form 3AC by assessee claiming deduction under section 33AB for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Furnishing audit report in Form 3AD by assessee claiming deduction under section 33ABA for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35D(4) for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35E(6) for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Furnishing of statement containing the particulars of expenditures specified under Section 35D(2)(a) (if the assessee is required to submit return of income by October 31, 2025)

Note: The due date for furnishing the statement has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Furnishing of audit report in Form 3CE under section 44DA by non-resident and foreign company for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Furnishing of audit report relating to computation of capital gains in case of slump sale (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Furnishing of report in Form No. 10CCF certifying that the amount of deduction under section 80LA has been correctly claimed during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Furnishing report certifying the claim for additional employee cost under section 80JJAA during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Furnishing report under section 115JB for computing the book profits of the company during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Furnishing report under section 115JC for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Furnishing of Audit Report under clause (ii) of section 115VW for the previous year 2024-25

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Furnishing of audit report by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under section 10(4D) (if assessee is required to submit return of income by October 31, 2025)

Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

​​Due date for deposit of Tax deducted/collected for the month of October, 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of challan

​Uploading of declarations received in Form 27C from the buyer in the month of October, 2025

​​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September, 2025​​

​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of September, 2025

​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of September, 2025

​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of September, 2025

​Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2025

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October, 2025 has been paid without the production of a challan

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of October, 2025

​Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of October, 2025

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of October, 2025​

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of October, 2025

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of October, 2025

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of October, 2025

​Return of income for the assessment year 2025-26 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)

​Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2024-25