ITR Due Dates & Tax Calendar
Tax Calendar
Income Tax Return (ITR) Due Dates
| Category of taxpayer | Due date |
|---|---|
| Individual / HUF (non-audit cases) | 31 July |
| Business / Profession (non-audit, new category) | 31 August |
| Assessees requiring audit | 31 October |
| Transfer Pricing / International transaction cases | 30 November |
| Belated Return u/s 263(4) equivalent | 31 December |
| Revised Return | 31 December |
| Updated Return (ITR-U type concept continued) | Up to 48 months from end of relevant AY |
Advance Tax
Installment schedule
| Installment | Due date | Min. cumulative tax |
|---|---|---|
| 1st Installment | 15 June | 15% |
| 2nd Installment | 15 September | 45% |
| 3rd Installment | 15 December | 75% |
| Final Installment | 15 March | 100% |
TDS Payment
Monthly deposit dates
| Particulars | Due date |
|---|---|
| TDS deducted in April – February | 7th of next month |
| TDS deducted in March | 30 April |
TDS Returns
Quarterly filing dates
| Quarter | Period | Due date |
|---|---|---|
| Q1 | Apr – Jun | 31 July |
| Q2 | Jul – Sep | 31 October |
| Q3 | Oct – Dec | 31 January |
| Q4 | Jan – Mar | 31 May |
TDS Certificates
Issuance deadlines
| Certificate | Due date |
|---|---|
|
Salary TDS Certificate
Old Form 16 → New Form 130 |
15 June |
|
Non-salary TDS Certificate
Old Form 16A → New Form 131 |
15 days from TDS return due date |
Audit Reports
Compliance deadlines
| Compliance | Due date |
|---|---|
| Tax Audit Report | 30 September |
| Transfer Pricing Audit Report | 31 October |
Reporting Statements
SFT & other filings
| Form / Statement | Due date |
|---|---|
| Statement of Financial Transactions (SFT) – Form 61A | 31 May |
| Country-by-Country Reporting (where applicable) | 31 March / prescribed date |
| Equalisation Levy Annual Statement | 30 June |
Income Tax Act 2025
Old Form → New Form Reference
All forms have been renumbered under the new Income Tax Act 2025. Use this reference to map old form numbers to new ones.
| Old Form | New Form (IT Act 2025) | Purpose | |
|---|---|---|---|
| Form 16 | → | Form 130 | Salary TDS certificate |
| Form 16A | → | Form 131 | Non-salary TDS certificate |
| Form 24Q | → | Form 138 | TDS return for salary payments |
| Form 26Q | → | Form 140 | TDS return for non-salary payments |
| Form 27Q | → | Form 144 | TDS return for NRI payments |
| Form 15G / 15H | → | Form 121 | Self-declaration for nil TDS |
| Form 26AS | → | Form 168 | Annual tax credit statement |
| Form 13 | → | Form 128 | Application for nil / lower TDS certificate |
| Form 15CA | → | Form 145 | Remittance declaration (payer) |
| Form 15CB | → | Form 146 | CA certificate for foreign remittance |