• GST Jurisdiction
GST Jurisdiction

MASTER INCOME TAX CALENDAR — MONTH-WISE

01-Apr-2026 to 31-Mar-2027

APRIL 2026
Due Date Compliance Form/Section Description Who Files Consequence of Default
07-Apr-2026 TDS Payment (Non-Salary) Sec 200 / Rule 30 TDS deducted in March 2026 (non-salary) to be deposited All deductors Interest u/s 201A @ 1.5%/month from deduction date
15-Apr-2026 PAN–Aadhaar Linking Sec 139AA Last extended date (verify current status from IT portal) Individual taxpayers PAN becomes inoperative without Aadhaar linking
30-Apr-2026 TDS Salary (March 2026) Sec 192 / Rule 30 TDS on salary for March 2026 to be deposited Employers Penalty u/s 234E & interest u/s 201A
30-Apr-2026 Form 24G Rule 30(2) Government deductors – statement of TDS without challan Govt Dept DDO –
MAY 2026
Due Date Compliance Form/Section Description Who Files Consequence of Default
07-May-2026 TDS/TCS Payment Sec 200/206 Deposit TDS/TCS deducted/collected in April 2026 All deductors/collectors Interest @ 1.5%/month from deduction date to deposit date
15-May-2026 TDS Certificate (Form 16A) Rule 31 Issue Form 16A for Q4 FY 2025–26 (Jan–Mar 2026) Non-salary TDS deductors Penalty u/s 272A: ₹100/day of delay
31-May-2026 TDS Return Q4 FY 2025–26 Form 26Q/27Q/27EQ File TDS/TCS return for Q4 of FY 2025–26 All deductors Late fee u/s 234E ₹200/day + penalty u/s 271H
31-May-2026 SFT / Form 61A Sec 285BA Statement of Financial Transactions for FY 2025–26 Banks, MFs, Registrars etc. Penalty u/s 271FA: ₹500/day; ₹1,000/day after notice
JUNE 2026
07-Jun-2026 TDS/TCS Payment Sec 200/206 Deposit TDS/TCS for May 2026 All deductors/collectors Interest @ 1.5%/month
15-Jun-2026 Advance Tax – 1st Instalment Sec 211 Pay at least 15% of estimated advance tax for AY 2027–28 All assessees (tax ≥ ₹10,000) Interest u/s 234C @ 1%/month for 3 months
15-Jun-2026 TDS Certificate (Form 16A) Rule 31 Issue Form 16A for Q4 FY 2025–26 (if not done in May) Non-salary deductors –
15-Jun-2026 Form 16 (Salary) Rule 31(1)(a) Issue salary TDS certificate for FY 2025–26 Employers Penalty u/s 272A: ₹100/day
30-Jun-2026 Equalization Levy Return Sec 167 / Form 1 Annual return for equalization levy for FY 2025–26 Businesses paying EL Penalty u/s 171: equal to EL amount
JULY 2026
Due Date Compliance Form/Section Description Who Files Consequence of Default
07-Jul-2026 TDS/TCS Payment Sec 200/206 Deposit TDS/TCS for June 2026 All deductors/collectors Interest @ 1.5%/month
31-Jul-2026 TDS Return - Q1 FY 2026-27 Form 24Q/26Q/27Q File quarterly TDS/TCS return for Apr-Jun 2026 All deductors Late fee u/s 234E ₹200/day + penalty u/s 271H
31-Jul-2026 ITR Filing (Non-Audit) Sec 139(1) Original ITR for Individuals, HUF, AOP (no audit) Non-audit category taxpayers After this: Belated return + penalty u/s 234F + interest u/s 234A
AUGUST 2026
Due Date Compliance Form/Section Description Who Files Consequence of Default
07-Aug-2026 TDS/TCS Payment Sec 200/206 Deposit TDS/TCS for July 2026 All deductors/collectors Interest @ 1.5%/month
15-Aug-2026 TDS Certificate (Form 16A) Rule 31 Issue Form 16A for Q1 FY 2026-27 Non-salary deductors Penalty u/s 272A: ₹100/day
SEPTEMBER 2026
Due Date Compliance Form/Section Description Who Files Consequence of Default
07-Sep-2026 TDS/TCS Payment Sec 200/206 Deposit TDS/TCS for August 2026 All deductors/collectors Interest @ 1.5%/month
15-Sep-2026 Advance Tax - 2nd Installment Sec 211 Cumulative advance tax to be at least 45% All assessees Interest u/s 234C @ 1%/month for 3 months
on shortfall
30-Sep-2026 Tax Audit Report (3CA/3CB/3CD) Sec 44AB Upload tax audit report for FY 2025-26 (AY 2026-27) Audit taxpayers Penalty u/s 271B: 0.5% of turnover, max ₹1.5 lakh
30-Sep-2026 Form 10B / 10BB Sec 12A Audit report for trusts claiming exemption Charitable trusts Disallowance of exemption u/s 11/12
OCTOBER 2026
Due Date Compliance Form/Section Description Who Files Consequence of Default
07-Oct-2026 TDS/TCS Payment Sec 200/206 Deposit TDS/TCS for September 2026 All deductors/collectors Interest @ 1.5%/month
15-Oct-2026 TDS Certificate (Form 16A) Rule 31 Issue Form 16A for Q2 FY 2026-27 (Jul-Sep 2026) Non-salary deductors Penalty u/s 272A: ₹100/day
31-Oct-2026 TDS Return - Q2 FY 2026-27 Form 24Q/26Q/27Q File quarterly TDS/TCS return for Jul-Sep 2026 All deductors Late fee u/s 234E: ₹200/day
31-Oct-2026 ITR Filing (Audit Cases) Sec 139(1) ITR for companies, audit cases for AY 2027-28 Companies & audit taxpayers Penalty u/s 234F & interest u/s 234A if missed
31-Oct-2026 Form 29B (MAT Report) Sec 115JB Report for Book Profit for companies (MAT) Companies Assessment as per book profit if not filed
31-Oct-2026 Form 3CEB (TP Report) Sec 92E Transfer Pricing Certification Report TP Assessees Penalty u/s 271BA: ₹1 lakh
NOVEMBER 2026
Due Date Compliance Form/Section Description Who Files Consequence of Default
07-Nov-2026 TDS/TCS Payment Sec 200/206 Deposit TDS/TCS for October 2026 All deductors/collectors Interest @ 1.5%/month
30-Nov-2026 ITR - Transfer Pricing Cases Sec 139(1) ITR for taxpayers with international/SDT transactions TP Assessees Penalty u/s 234F if not filed
DECEMBER 2026
Due Date Compliance Form/Section Description Who Files Consequence of Default
07-Dec-2026 TDS/TCS Payment Sec 200/206 Deposit TDS/TCS for November 2026 All deductors/collectors Interest @ 1.5%/month
15-Dec-2026 Advance Tax - 3rd Installment Sec 211 Cumulative advance tax to be at least 75% All assessees Interest u/s 234C @ 1%/month for 3 months on shortfall
15-Dec-2026 TDS Certificate (Form 16A) Rule 31 Issue Form 16A for Q3 FY 2026-27 (Oct-Dec 2026) Non-salary deductors Penalty u/s 272A: ₹100/day
31-Dec-2026 Belated / Revised Return Sec 139(4)/(5) Last date to file Belated or Revised ITR for AY 2026-27 All taxpayers (prev. AY) Penalty u/s 234F on belated return; interest u/s 234A
JANUARY 2027
Due Date Compliance Form/Section Description Who Files Consequence of Default
07-Jan-2027 TDS/TCS Payment Sec 200/206 Deposit TDS/TCS for December 2026 All deductors/collectors Interest @ 1.5%/month
15-Jan-2027 TDS Certificate (Form 16A) Rule 31 Issue Form 16A for Q3 FY 2026-27 Non-salary deductors  
31-Jan-2027 TDS Return - Q3 FY 2026-27 Form 24Q/26Q/27Q File quarterly TDS/TCS return for Oct-Dec 2026 All deductors Late fee u/s 234E ₹200/day + penalty u/s 271H
FEBRUARY 2027
Due Date Compliance Form/Section Description Who Files Consequence of Default
07-Feb-2027 TDS/TCS Payment Sec 200/206 Deposit TDS/TCS for January 2027 All deductors/collectors Interest @ 1.5%/month
28-Feb-2027 Form 3CEBA (if applicable) Sec 286 Country-by-Country Report (CbCR) filing MNC parent entities in India Penalty u/s 286(6) for non-filing
MARCH 2027
Due Date Compliance Form/Section Description Who Files Consequence of Default
07-Mar-2027 TDS/TCS Payment Sec 200/206 Deposit TDS/TCS for February 2027 All deductors/collectors Interest @ 1.5%/month
15-Mar-2027 Advance Tax - Final Instalment Sec 211 Pay remaining advance tax — 100% cumulative by this date All assessees Interest u/s 234B & 234C on shortfall
15-Mar-2027 Presumptive Tax (44AD/ADA) Sec 211 Single instalment of 100% advance tax for presumptive Sec 44AD/44ADA taxpayers Penalty u/s 234B if not paid
31-Mar-2027 Updated Return ITR-U Sec 139(8A) Updated return for AY 2025-26 — last date (2 yr window) Taxpayers with missed income Additional tax: 50% of tax + interest; No refund claims
31-Mar-2027 Form 10-IC / 10-ID Sec 115BAA/115BAB Exercise option for concessional tax rate by companies Domestic companies Once exercised — irrevocable
31-Mar-2027 Vivad se Vishwas Scheme If open/extended Settlement of pending tax disputes (if scheme is open) Disputed taxpayers Verify scheme status on IT portal
31-Mar-2027 Year-End Tax Planning All Sections Last date for investments/deductions for FY 2026-27 All taxpayers Sec 80C (₹1.5L), 80D, 80G, NPS, HRA, home loan etc.