• GST Jurisdiction
GST Jurisdiction

LEGEND, ABBREVIATIONS & IMPORTANT NOTES

ABBREVIATION FULL FORM
AYAssessment Year
FYFinancial Year
ITRIncome Tax Return
TDSTax Deducted at Source
TCSTax Collected at Source
HUFHindu Undivided Family
AOPAssociation of Persons
BOIBody of Individuals
LLPLimited Liability Partnership
MATMinimum Alternate Tax
AMTAlternate Minimum Tax
TPTransfer Pricing
QRMPQuarterly Return Monthly Payment
SFTStatement of Financial Transactions
ELEqualization Levy
NRNon-Resident
DDODrawing & Disbursing Officer
CbCRCountry-by-Country Report
TRACESTDS Reconciliation Analysis and Correction Enabling System
IMPORTANT DISCLAIMER
  1. All due dates marked ("Tentative") are based on standard provisions of the Income Tax Act, 1961. The Government may extend dates via CBDT notifications.
  2. Always verify final due dates on the official Income Tax portal: www.incometax.gov.in
  3. Due dates falling on public holidays or Sundays are generally shifted to the next working day.
  4. AY 2027-28 refers to Assessment Year for income earned during FY 2026-27 (01-Apr-2026 to 31-Mar-2027).
  5. Penalty amounts and interest rates are based on provisions of Income Tax Act as known up to Budget 2025.
  6. This calendar does NOT cover wealth tax, gift tax (abolished), or state-specific professional taxes.
  7. TDS rates may vary for Non-Residents; consult relevant DTAA provisions.
  8. New Tax Regime (Sec 115BAC) does not allow most deductions; Old Regime allows all deductions.