Tax Calendar
| Sr. No. | Date | Statement / Return / Certificates to be issue / furnished | Section Applicable | Form no. | Rule |
| 1 | 15th January | Quarterly statement by authorised dealer in terms of rule 37BB in respect of foreign remittances during quarter ending 31st December | 195 | 15CC | 37BB(7) |
| 2 | 15th January | Quarterly statement by unit of an IFSC in terms of rule 37BB in respect of foreign remittances during quarter ending 31st December | 195 | 15CD | 37BB(7) |
| 3 | 15th January | Submission of declaration received in Form Nos. 15G/15H received during quarter ended 31st December | 197A | 15G/15H | 29C |
| 4 | 15th January | Quarterly statement for quarter ended 31st December | 206C and proviso to section 206C(3) | 27EQ | 31AA |
| 5 | 30th January | Quarterly TCS certificate for quarter ended 31st December | 206C(5) | 27D | 37D |
| 6 | 31st January | Quarterly statement for quarter ended 31st December under section 200(3) for tax deducted at source under section 192(1), 192(1A) and 194P | 192(1), 192(1A), 194P, 200(3) | 24Q | 31A |
| 7 | 31st January | Quarterly statement for quarter ended 31st December under section 200(3) for tax deducted at source in cases other than salary [for all deductors] | 193 to 194DA, and 194EE to 194LBB, 194N, 194-O, 194R except section 194-IA/194-IB/194M/194S & 200(3) | 26Q | 31A |
| 8 | 31st January | Quarterly statement for quarter ended 31st December regarding tax deduction from payments to Non- residents/ not ordinarily residents/ Non-domestic companies [For all deductors] | 194E, 194LB, 194LBA, 194LC, 194LD, 195, 196A, 196B, 196C, 196D, 200(3) | 27Q | 31A |
| 9 | 31st January | Quarterly return to be furnished by banking company or co-operative society or public company under section 206A disclosing details of person to whom interest payments (other than interest on securities) not exceeding ₹5,000 [₹40,000 (₹50,000 in case of senior citizen) where payer is a banking company or a co-operative society carrying on business of banking] has been made without deduction of tax. | 206A(1) | 26QAA | 31ACA |
| 10 | 15th February | Quarterly TDS Certificate for quarter ended 31st December relating to payment other than salary [For all deductors] | 193 to 194B, 194BB to 194-I, 194J, 194K, 194LA to 194LBB, 194LC, 194N, 194-O, 194Q, 194R, 195 to 196D | 16A | 31 |
| 11 | 15th March | (i) Payment of last instalment of advance tax (ii) Payment of whole amount of advance tax by assessee declaring profits in accordance with section 44AD(1) or section 44ADA(1) |
ITNS280 | ||
| 12 | 15th April | Quarterly statement by authorised dealer in terms of rule 37BB in respect of foreign remittances during quarter ending 31st March | 195 | 15CC | 37BB(7) |
| 13 | 15th April | Quarterly statement by unit of an IFSC in terms of rule 37BB in respect of foreign remittance during quarter ending 31st March. | 195 | 15CD | 37BB(7) |
| 14 | 30th April | Electronic submission of declaration received in Form No. 60 during period October to March | 139A | 61 | 114D |
| 15 | 30th April | Deposit to TDs in case of deductors other than Government where income is credited or paid in month of March. | 192 to 194, 194A, 194B, 194BB, 194C to 194-I, 194J, 194LA to 194LBB, 194LC, 194N to 194R, 195, 196A, 196B, 196C and 196D | ITNS281 | 30(2) |
| 16 | 30th April | Book Adjustment Statement [where statement related to month of March] | 192 to 194, 194A, 194B, 194BB, 194C, 194DA to 194-I, 194J, 194LA to 194LBB, 194LC, 194N to 194R, 195, 196A, 196B, 196C and 196D | 24G | 30 |
| 17 | 30th April | Submission of declaration received in Form Nos. 15G/15H received during quarter ended March | 197A | 15G/15H | 29C |
| 18 | 30th April | Book Adjustment Statement [where statement is related to month of March] | 206C(5) | 24G | 37CA |
| 19 | 15th May | Quarterly statement as per proviso to section 206C(3) for tax collected at source [ In case of all deductors] | 206C& proviso to section 206C(3) | 27EQ | 31AA |
| 20 | 30th May | Quarterly TCS certificate for quarter ended March 31st [In case of all deductors] | 206C(5) | 49C | 37D |
| 21 | 30th May | Statement to be submitted electronically by a non-resident having liaison office in India for the financial year ended on March, 31 | 285 | 49C | 114DA |
| 22 | 31st May | Application for allotment of permanent account number | 139A | 49AA (In case of non-citizens or entities formed and registered outside India), 49A(In other cases) 24Q | 31A |
| 23 | 31st May | Quarterly statement for period January to March under section 200(3) for tax deducted at source under section 192(1), 192(1A), and 194P | 192(1), 192(1A), 194P, 200(3) | 24Q | 21A |
| 24 | 31st May | Quarterly statement for period January to March under section 200(3) for tax deducted at source in cases other than salary [In case of all deductors] | 193 to 194DA and 194EE to 194LBB, 194N, 194-O, 194Q, 194R expect section 194-IA/194-IB/194M/194S & 200(3) | 26Q | 31A |
| 25 | 31st May | Quarterly statement for period January to March under section 200(3) for tax deducted at source in cases other than salary [In case of all deductors] | 194E, 194LB, 194LBA, 194LC, 194LD, 195, 196A, 196B, 196C, 196D, 200(3) | 27Q | 31A |
| 26 | 31st May | Return of tax deduction from contribution paid by trustees of approved superannuation fund | - | - | - |
| 27 | 31st May | Electronic filing of statement of financial transactions for previous year ended 31st March to be furnished electronically by person specified in rule 144E | 285BA | 61A | 114E |
| 28 | 31st May | Electronic filing of annual statement of reportable account by reporting of financial institution referred to in section 285BA (1)(K) | 285BA | 61B | 114G |
| 29 | 15th June | Annual TDS certificate relating to payment of salary | 192 and 194P | 16 | 31 |
| 30 | 15th June | Quarterly TDS certificate relating to payment other than salary [In case of all deductors] | 193 to194B, 194BB to 194-I, 194J to 194LBB, 194LC, 194N. 194-O, 194Q, 194R, 195, 196A, 196B, 196C and 196D | 16A | 31 |
| 31 | 15th June | Payment of first instalment of advance income tax by all assessees other than those covered by section 44AD(1) or 44ADA(1) | 211 | ITNS 280 | - |
| 32 | 15th June | Statement of income distributed by investment fund to be furnished to PCIT or CIT (Electronically) | 155UB | 64D | 12CB |
| 33 | 29th June | Statement required to be furnished under section 9A(5) | 9A | 3CEK | 10VB |
| 34 | 30th June | Return in respect of securities transaction tax financial year ended 31st March | - | (1) Stock exchange: Form No. 1 (2) Mutual fund: Form No. 2 |
- |
| 35 | 30th June | Annual Statement of income distributed by business trust to unit holder to be furnished to unit holder after end of financial year | 115UA | 64B | 12CA |
| 36 | 30th June | Annual Statement of income distributed by investment fund to unit holder to be furnished to unit holder after end of financial year | 115UB | 64C | 12CB |
| 37 | 30th June | Annual Statement regarding income distributed by securitisation Trust to its investors for the year ended 31st March | 115TCA | 64F | 12CC |
| 38 | 30th June | Annual return for equalisation levy for year ended 31st March (Electronic submission) | Equalisation Levy | 1 | - |
| 39 | 30th June | Quarterly return to be furnished by a banking company or a co-operative society or public sector company disclosing details of person to whom interest payments (other than interest on securities) not exceeding ₹5,000 [₹40,000 (₹50,000 where payee is a senior citizen) where payer is a banking] has been made without deduction of tax | 206A(1) | 26QAA | 31ACA |
| 40 | 15th July | Quarterly statement by authorised dealer in terms of rule 37BB in respect of foreign remittances during quarter ending June 30 | 195 | 15CC | 37BB(7) |
| 41 | 15th July | Quarterly statement by unit of an IFSC in terms of rule 37BB in respect of foreign remittances during quarter ending June 30 | 195 | 15CD | 37BB(7) |
| 42 | 15th July | Submission of declaration received in Form Nos. 15G/15H received during quarter ended on June 30 | 197A | 15G/15H | 29C |
| 43 | 15th July | Quarterly statement for quarter ended June 30 as per proviso to section 206C(3) for tax collected at source | 206C and proviso to section 206C(3) | 27EQ | 31AA |
| 44 | 30th July | Quarterly TCS certificate for quarter ended June 30 | 206C(5) | 27D | 37D |
| 45 | 31st July | Statement to be filed by scientific research association, university, college or other association as required by rule 5D, 5E and 5F | 35 | Not specified | |
| 46 | 31st July | Income-tax return by non-corporate assesses, not subject to audit under the Act or any other law, not required to furnish report under section 92E(1) | 139(1) | As applicable | 12 |
| 47 | 31st July | Quarterly statement for quarter ended June 30, under section 200(3) for tax deducted at source in cases other than salary [For all deductors] | 192(1), 192(1A), 194P, 200(3) | 24Q | 31A |
| 48 | 31st July | Quarterly statement for quarter ended June 30, under section 200(3) for tax deducted at source in cases other than salary [For all deductors] | 193 to 194DA and 194EE to 194LBB, 194N, 194-O, 194Q, 194R expect section 194-IA/194-IB/194M/194S & 200(3) | 26Q | 31A |
| 49 | 31st July | quarterly statement for quarter ended June 30, regarding tax deduction from payments to Non-residents/not ordinarily residents/ Non-domestic companies [For all deductors] | 194E, 194LB, 194LBA, 194LC, 194LD, 195, 196A, 196B, 196C, 196D, 200(3) | 27Q | 31A |
| 50 | 31st July | Quarterly return to be furnished by banking company or co-operative society or public sector company disclosing details of person to whom interest payments ( other than interest on securities) not exceeding ₹5,000 [₹40,000 (₹50,000 where interest paid to a senior citizen) where payer is banking company or cooperative society carrying on business of banking] has been made without deduction of tax | 206A(1) | 26QAA | 31ACA |
| 51 | 15th August | Quarterly TDS certificate for quarter ended June 30, relating to payment other than salary [For all deductors] | 193 to 194B, 194BB to 194-I, 194J,194LA to 194LBB, 194LC, 194N, 194-O, 194Q, 194R, 195, 196A, 196B, 196C and 196D | 16A | 31 |
| 52 | 15th September | Payment of second instalment of advance income-tax by all assesses other than one eligible under section 44AD(1) or section 44ADA(1) | 211 | ITNS 280 | - |
| 53 | 15th October | Quarterly statement by authorised dealer in terms of rule 37BB in respect of foreign remittances during quarter ending September 30 | 195 | 15CC | 37BB(7) |
| 54 | 15th October | Quarterly statement by unit of an IFSC in terms of rule 37BB in respect of foreign remittances during quarter ending September 30 | 195 | 15CD | 37BB(7) |
| 55 | 15th October | Submission of declaration received in Form Nos. 15G/15H received during quarter ended September. | 197A | 15G/15H | 29C |
| 56 | 15th October | Quarterly statement for quarter ended 30th September as per proviso to section 206C(3) for tax collected at source | 206 & Proviso to 206C(3) | 27EQ | 31AA |
| 57 | 30th October | Quarterly TCS certificate for quarter ended 30th September | 206(5) | 27D | 37D |
| 58 | 30th September | Getting accounts audited and furnishing of audit report | 44AB | 3CA/3CD or 3CB/3CD | 6G |
| 59 | 31st October | Return of income by assessee not required to furnish report under section 92E but required to get accounts audited under the Act or under any other law including partner of such firm or the spouse of such partner if the provisions of section 5A applies to such spouse | 139(1) | As applicable | 12 |
| 60 | 31st October | Electronic submission of particulars received in Form No. 60 by 30th September | 139A | 61 | 114D |
| 61 | 31st October | Quarterly statement for quarter ended 30th September under section 200(3) for tax deducted at source under section 192(1), 192(1A) and 194P | 192(1), 192(1A), 194P, 200(3) | 24Q | 31A |
| 62 | 31st October | Quarterly statement for quarter ended 30th September under section 200(3) for tax deducted at source in other cases [For all deductors] | 193 to 194DA and 194EE to 194LBB, 194N, 194-O, 194Q, 194R expect section 194-IA/194-IB/194M/194S & 200(3) | 26Q | 31A |
| 63 | 31st October | Quarterly statement for quarter ended 30th September regarding tax deduction from payments to Non-residents/not ordinarily residents/ Non-domestic companies [For all deductors] | 194E, 194LB, 194LBA, 194LC, 194LD, 195, 196A, 196B, 196C, 196D, 200(3) | 27Q | 31A |
| 64 | 31st October | Quarterly return to be furnished by banking company or co-operative society or public sector company under section 206A disclosing details of person to whom interest payments (other than interest on securities) not exceeding ₹5,000 [₹40,000 (₹50,000 in case payee is a senior citizen) where payer is a banking company or a co-operative society carrying on business of banking] has been made without deduction of tax | 206A(1) | 26QAA | 31ACA |
| 65 | 31st October | Getting accounts audited and furnishing of audit report by person liable to audit under section 92E | 44AB | 3CA/3CD or 3CB/3CD | 6G |
| 66 | 31st October | Audit report to be furnished by assessee who has entered into an international transaction | 92E | 3CEB | 10E |
| 67 | 15th November | Quarterly TDS certificate for quarter ended 30th September relating to payment other than salary [For all deductors] | 193 to 194B, 194BB to 194-I, 194J, 194LA to 194LBB, 194LC, 194N, 194-O, 194Q, 194R, 195, 196A, 196B, 196C & 196D | 16A | 31 |
| 68 | 30th November | Statement of income distribution to be filed by venture capital fund in respect of income distributed during previous year (Electronically) | 115U | 64 | 12C |
| 69 | 30th November | Statement of income distributed by business trust to unit holder in respect of income distributed during previous year to by furnished to PCIT or CIT (Electronically) | 115UA | 64A | 12CA |
| 70 | 30th November | Statement of income distributed by a securitisation trust to its investors | 115TCA | 64E | 12CC |
| 71 | 30th November | Return by assesses including partners of firm of spouse of such partners ( If provisions of section 5A applies to such spouse) which is required to file report in Form No. 92E | 139 | As applicable | 12 |
| 72 | 15th December | Payment of third instalment of advance income- tax by all assessees other than one eligible under section 44AD(1) or section 44ADA(1) | 211 | ITNS 280 | - |
| 73 | Within 90 days from end of financial year | Statement as to activities of investment fund | 9A | 3CEK | 10VB |
| 74 | At least two months before due date for furnishing of return of income [From 1-4-2023] | Statement of accumulation to be furnished to the assessing officer or the prescribed authority under sub-section (2) of section 11 or under the said provision as applicable under clause (21) of section 10 or under Explanation 3(A) of third proviso to section 10(23C) [Electronic submission] | 10(21)/10(23C)(iv)/(v)/(vi)/(via)/11 | 10 | 17(2) |
| 75 | At least two months before due date for furnishing of return of income [From 1-4-2023] | Option to be exercised in accordance with the provision of the Explanation to sub-section (1) of section 11 [Electronic submission] | 11 | 9A | 17(1) |
| 76 | Due date for furnishing of return of income | Statement to be filed by scientific research association, university, college or other association as required by rule 5D, 5E and 5F | 35 | Not specified | |
| 77 | Due date for furnishing of return of income | Audited accounts for the year for each approved facility under section 35(2AB) | 35 | 3CLA | 6(7A) |
| 78 | One month prior to due date for furnishing of return of income | Tax audit report in the case of all assesses subject to such audit | 44AB | 3CA or 3CB and 3CD | 6G |
| 79 | On or before due date specific under section 139(1) for furnishing the return of income | Where a specified person has income accrued in a specified account of accounts, during a previous year relevant to any assessment year 2023-24 or thereafter, such income shall, at the option of the specified person, be included in his total income of the previous year relevant to the assessment year in which income from the said specified account or accounts is taxed at the time of withdrawal or redemption, at the case may be, in the notified country. | 89A | 10EE | 21AAA |
| 80 | On or before end of the assessment year relevant to previous year in which income offered to tax or assessed to tax in India | Electronic submission to claim foreign tax credit and where return has been furnished either under section 139(1) or 139(4). Where updated return has been furnished , the statement in Form No. 67 to the extent it relates to the income included in the updated return, shall be furnished on or before the date on which such return in furnished. | 90 | 67 | 128 |
| 81 | On or before due date for furnishing of return of income | Exercise of option for safe harbour in case of specified domestic transactions | 92BA | 3CEFB | 10THD(1) |
| 82 | On or before due date for furnishing of return of income | Exercise of option for safe harbour in case of specified international transactions | 92C | 3CEFA | 10TE |
| 83 | Within 2 years from end of the relevant assessment year | Furnishing of updated return (Effective from AY2020-21 onwards) | 139 | As applicable | 12AC |
| 84 | Within 30 days from the date of transmitting/ uploading the data of return of income electronically | Verification of ITR (i) Where ITR data is electronically transmitted and e-verified/ ITR-V submitted within 30 days of transmission of data-in such cases of the date of transmitting the data electronically shall be considered as the date of furnishing the return of income. (ii) Where ITR data is electronically transmitted but e-verified or ITR-V submitted beyond the time-limit of 30 days of transmission of data-in such cases the date of e-verification ITR-V submission shall be treated as the date of furnishing the return of income and all consequences of late filing of return under the Act shall follow. |
139 | As applicable | 12 |
| 85 | Within a period of six months from the end of the month in which the order of business reorganisation was passed | Furnishing of modified return by a successor entity to a business reorganisation. | 170A | ITR-A | 12AD |
| 86 | On or before due date of furnishing of return of income | Exercising of option for taxation in terms of section 115BAB/ 115BAD | 115BA/115BAA/115BAB/115BAC/115BAD | 10-IB/10-IC/10-ID/10-IF | 21AD to 21AH |
| 87 | On or before due date of furnishing of return of income [From A.Y. 20247-25] | Exercising of option for taxation under old regime | 115BAC(6) | Form 10IEA | 21AGA |
| 88 | On or before due date of furnishing of return of income [From A.Y. 2024-25] | Exercising of option by new manufacturing co-operative societies | 115BAE(5) | From 10-IFA | 21AHA |
| 89 | On the day of deduction | Deposit of tax deducted by or on behalf of the Government by book entry | 192 to 194B, 194BB, 194C, 194DA to 194-I, 194J, 194LA to 194LBB, 194LC, 195,196B, 196C and 196D | No Challan | 30 |
| 90 | Within 15 days from end of month | Book adjustment statement [Except where statement is related to month of March] | _do_ | Form 24G | 30 |
| 91 | Within 30 days from end of month deduction | Deposit of tax deducted under section 194-IA/194-IB/194M/194S and furnishing the challan cum statement to the Director General of Income tax (System) or the person authorised by him. | 194-IA/194-IB/194M/194S | 26QB/26QC/26QD/26QE | 30 and 31A |
| 92 | Within 15 days from the due date for furnishing the challan-cum statement in Form No. 26QB/26QC/26QD/26QE | Furnishing of TDS certificate to payee | 194-IA/194-IB/194M/194S | 16B/16C/16D/16E | 31 |
| 93 | Within 15 days from the end of the month | Statement filed by stock exchange regarding transactions registered in the system which are modified | - | 3BB | 6DDA |
| 94 | Within one week from the end of month of deduction [See note 3] | (i) Deposit of TDS by Government authorities by way of challan (ii) Deposit of TDS in case of deductors other than Govt where amount is credited or paid other than in month of March |
192 to 194B,194BB to 194-I, 194J, 194LA to 194LBB, 194LC, 194N to 194R, 195, 196A, 196B, 196C and 196D | ITNS 281 | 30 |
| 95 | Within prescribed time | Specified bank to furnish evidence produced by specified senor citizen for claiming deduction under chapter VI-A | 194P | NA | 31A(3B) |
| 96 | Within one month from the end of the month in which the tax was deducted or collected, as the case may be | Application for tax-deduction and collection account number | 203A | 49B | 114A |
| 97 | Within seven days from end of month | Submission of copy of declaration to CCIT/CIT furnished by buyer (resident) that no tax be collected as goods purchased are to utilised for the purposes of manufacturing, processing or production articles or things and not for trading purposes | 206C(1B) | 27C | 37C |
| 98 | On the day of collection | Deposit of tax collected by Government authorities by book entry | 206C(3) | No Challan | 37CA |
| 99 | Within one week from end of collection | (i) Deposit of tax collected by Government authorities by way of challan (ii) Deposit of tax collected by collectors other than Government authorities |
206C(3) | ITNS 281 | 37CA |
| 100 | Within 15 days from the end of the month | Book adjustment statement [Except where statement is related to month of March] | 206C(5) | 24G | 37CA |
| 101 | Within thirty days from date of payment of tax | Claim for refund of tax paid under agreement of arrangement | 239A | 29D | 40G |
| 102 | Within sixty days from the end of the financial year | Statement by a non-resident having liaison office in India | 285 | 49C | 114DA |
| 103 | Within 60 days from the end of the previous year | statement required to be furnished under section 285B by a person carrying on production of cinematograph film or engaged in specified activity, or both, for each previous year. | 285B | 52A | 121A |
| 104 | Within 90 days from end of financial year | Information as to transfer of shares of or interest in a company incorporated outside India referred to in Explanation 5 to section 9(1)(i) | 285BA | 49D | 114DB |
| 105 | Within 3 months from end of month of receipt of information | Annual information statement to be updated by PDGIs (Systems) or by person authorised by him | 285BB | 26AS | 114-I |