Income Tax Compliance Calendar for FY 2024-25 – Track | File | Comply
- Blog|Income Tax|
- 37 Min Read
- By Taxmann
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- Last Updated on 27 November, 2024
Latest from Taxmann
This Income Tax Compliance Calendar | 2024-25 outlines the due dates for various tax-related obligations under the Income-tax Act, 1961. It includes yearly, half-yearly, quarterly, monthly, and event-based compliance requirements, such as filing returns, furnishing statements, issuing certificates, and submitting forms like TDS, TCS, and audit reports. This calendar helps taxpayers, businesses, and professionals stay informed and ensure timely adherence to their tax compliance responsibilities for the financial year 2024-25.
Table of Contents
- Yearly Compliances
- Half-yearly Compliances
- Quarterly Compliances
- Monthly Compliances
- Event-based Compliances
Introduction
Various compliances are required to be done under various provisions of the Income-tax Act, 1961. These compliances can be:
- Yearly Compliances
- Half-yearly Compliances
- Quarterly Compliances
- Monthly Compliances
- Event-based Compliances
A list of such compliances required to be done in the financial year 2024-25 has been covered in this article.
1. Yearly Compliances
The list of yearly compliances has been enumerated in the table below:
| Due Dates | Pertaining to | Obligation | Form Number |
| May 30, 2024 | Liaison Office | Electronic submission of a statement by a non-resident (under Section 285) having a liaison office in India for the Financial Year 2023-24 | Form 49C |
| May 30, 2024 | Section 285B | Furnishing of statement required under Section 285B for the previous year 2023-24 | Form 52A |
| May 31, 2024 | TDS | Statement of tax deducted from the contributions paid by the trustees of an approved superannuation fund in respect of Financial Year 2023-24. The statement shall contain the particulars as mentioned in Rule 33 | – |
| May 31, 2024 | SFT | Statement of financial transaction to be furnished electronically in respect of Financial Year 2023-24 | Form 61A |
| May 31, 2024 | SFT | Electronic submission of annual statement of reportable account required to be furnished under section 285BA(1)(k) by reporting financial institution pertaining to the calendar year 2023 | Form 61B
|
| May 31, 2024 | Charitable Trust | Furnishing of statement to accumulate/set apart 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, 2024)[1] | Form 10 |
| May 31, 2024 | Charitable Trust | Exercising the option available under Explanations 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, 2024)[2] | Form 9A |
| May 31, 2024 | Charitable Institution or Research Association | Statement of donation required to be furnished by reporting person under section 80G(5)(viii) or section 35(1A)(i) in respect of the financial year 2023-24 | Form 10BD |
| May 31, 2024 | Charitable Institution or Research Association | Reporting person is required to furnish the certificate of donation 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 2023-24 | Form 10BE |
| May 31, 2024 | Zero-Coupon Bond | 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 | Form 5BA |
| June 15, 2024 | TDS | Furnishing of TDS certificate to employees in respect of salary paid and tax deducted during the previous year 2023-24 | Form 16 |
| June 15, 2024 | AIF | Annual statement of income distributed during the Financial Year 2023-24 by investment fund | Form 64D |
| June 29, 2024 | Indirect transfer of asset | 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 2023-24 | Form 49D |
| June 29, 2024 | Section 9A | Statement under Section 9A(5) pertaining to an eligible investment fund for the Financial Year 2023-24 | Form 3CEK |
| June 30, 2024 | STT | Return in respect of securities transaction tax for the Financial Year 2023-24 | Form 1 (for stock exchange), Form 2 (for mutual fund), and Form 2A (for an insurance company) |
| June 30, 2024 | PGBP | Report by an approved institution/public sector company under Section 35AC(4)/(5) for the year ending March 31, 2024 | Form 58C or Form 58D |
| June 30, 2024 | AIF | Annual statement of income distributed by a business trust to unit-holders pertaining to the Financial Year 2023-24 | Form 64B |
| June 30, 2024 | AIF | Annual statement of income distributed by investment fund to unit-holders pertaining to the Financial Year 2023-24 | Form 64C |
| June 30, 2024 | Equalisation Levy | Electronically submission of annual return of equalisation levy pertaining to the Financial Year 2023-24 | Form 1 |
| June 30, 2024 | Securitisation Trust | Annual statement pertaining to income distributed during year 2023-24 by a securitisation trust | Form 64F |
| June 30, 2024 | Section 35D | 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, 2024) | Form 3AF |
| June 30, 2024 | Deductions | Section 80LA(3) | Form 10CCF |
| July 31, 2024 | Section 115BBF | 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, 2024) | Form 3CFA |
| July 31, 2024 | Section 80GG | 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, 2024) | Form 10BA |
| July 31, 2024 | Section 10(23FE) | Reporting of details of funds received from eligible persons (either directly or through Alternative Investment Fund) in the previous year 2023-24 (if the assessee is required to submit return of income by July 31, 2024) | Form 10BBD |
| July 31, 2024 | Deductions | 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, 2024) | Form 10CCD |
| July 31, 2024 | Deductions | 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, 2024) | Form 10CCE |
| July 31, 2024 | Section 89 | Furnishing of particulars for claiming relief under Section 89 (if the assessee is required to submit return of income by July 31, 2024) | Form 10E |
| July 31, 2024 | Section 89A | 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, 2024) | Form 10-EE |
| July 31, 2024 | Alternative tax regime under section 115BAC | 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, 2024) | Form 10-IEA |
| July 31, 2024 | Alternative tax regime under section 115BAD | 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, 2024) | Form 10-IF |
| July 31, 2024 | Alternative tax regime under section 115BAE | 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, 2024) | Form 10-IFA |
| July 31, 2024 | ITR | Return of income for the assessment year 2024-25 for all assessee other than:
(a) corporate-assessee; (b) non-corporate assessee (whose books of account are required to be audited); (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of Section 5A apply; or (d) an assessee who is required to furnish a report under Section 92E. |
ITR 1 to ITR 5 |
| July 31, 2024 | Capital Gain | 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, 2024) | Form 5C |
| July 31, 2024 | Business Income | Statement to be filed 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, 2024) | — |
| July 31, 2024 | Section 9A | Submission of a report from a Chartered Accountant for the previous year 2023-24 relating to arm’s length price of the remuneration paid by an eligible investment fund to the fund manager (if the assessee is required to submit return of income by July 31, 2024) | Form 3CEJ |
| Furnishing of a report/audit report/certificate obtained from a Chartered Accountant (if original due date of submission of return is October 31, 2024) for claiming exemptions or deductions under the following provisions: | |||
| August 31, 2024 | Charitable Trust | 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 by October 31, 2024)[3] | Form 9A |
| August 31, 2024 | Charitable Trust | Furnishing of statement to accumulate/set apart 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, 2024)[4] | Form 10 |
| September 30, 2024 | Charitable Trust | Furnishing of the audit report by a trust or institution registered under Section 12AB or approved under Section 10(23C)(iv)/(v)/(vi)/(via) (Revised due date is October 7, 2024) |
Form 10B or Form 10BB |
| September 30, 2024 | Business Income | Section 33AB (Revised due date is October 7, 2024) |
Form 3AC |
| September 30, 2024 | Business Income | Section 33ABA (Revised due date is October 7, 2024) |
Form 3AD |
| September 30, 2024 | Business Income | Section 35D(4) (Revised due date is October 7, 2024) |
Form 3AE |
| September 30, 2024 | Business Income | Section 35E(6) (Revised due date is October 7, 2024) |
Form 3AE |
| September 30, 2024 | Section 35D | 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, 2024) | Form 3AF |
| September 30, 2024 | Business Income | Section 44DA (Revised due date is October 7, 2024) |
Form 3CE |
| September 30, 2024 | Capital Gains | Section 50B(3) (Revised due date is October 7, 2024) |
Form 3CEA |
| September 30, 2024 | Deductions | Section 80-IA(7), Section 80-IAB(3), Section 80-IAC(4), Section 80-IB(13), Section 80-IC and Section 80-IE (Revised due date is October 7, 2024) |
Form 10CCB and Form 10CCBA |
| September 30, 2024 | Deductions | Section 80-IA(6) | Form 10CCC |
| September 30, 2024 | Deductions | Section 80LA(3) (Revised due date is October 7, 2024) |
Form 10CCF |
| September 30, 2024 | Deductions | Section 80JJAA(2) (Revised due date is October 7, 2024) |
Form 10DA |
| September 30, 2024 | MAT | Section 115JB(4) (Revised due date is October 7, 2024) |
Form 29B |
| September 30, 2024 | AMT | Section 115JC(3) (Revised due date is October 7, 2024) |
Form 29C |
| September 30, 2024 | Tonnage Tax Scheme | Section 115VW(ii) (Revised due date is October 7, 2024) |
Form 66 |
| September 30, 2024 | Business Income | Due date for filing of audit report under Section 44AB for the assessment year 2024-25 in the case of a corporate-assessee or non-corporate assessee (other than those covered under Section 92E) (Revised due date is October 7, 2024[5]) |
Form 3CA or Form 3CB and Form 3CD |
| September 30, 2024 | Specified fund, being the investment division of an offshore banking unit | 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, 2024) (Revised due date is October 7, 2024) |
Form 10-IL |
| September 30, 2024 | Specified fund, being category-III AIF | 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) (Revised due date is October 7, 2024) |
Form 10-IJ |
| September 30, 2024 | Charitable Trust | 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, 2024)[6] | Form 9A |
| September 30, 2024 | Charitable Trust | 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, 2024)[7]. | Form 10 |
| October 7, 2024 | Charitable Trust | Furnishing of the audit report by a trust or institution registered under Section 12AB or approved under Section 10(23C)(iv)/(v)/(vi)/(via) (Original due date was September 30, 2024) |
Form 10B or Form 10BB |
| October 7, 2024 | Business Income | Section 33AB (Original due date was September 30, 2024) |
Form 3AC |
| October 7, 2024 | Business Income | Section 33ABA (Original due date was September 30, 2024) |
Form 3AD |
| October 7, 2024 | Business Income | Section 35D(4) (Original due date was September 30, 2024) |
Form 3AE |
| October 7, 2024 | Business Income | Section 35E(6) (Original due date was September 30, 2024) |
Form 3AE |
| October 7, 2024 | Business Income | Section 44DA (Original due date was September 30, 2024) |
Form 3CE |
| October 7, 2024 | Capital Gains | Section 50B(3) (Original due date was September 30, 2024) |
Form 3CEA |
| October 7, 2024 | Deductions | Section 80-IA(7), Section 80-IAB(3), Section 80-IAC(4), Section 80-IB(13), Section 80-IC and Section 80-IE (Original due date was September 30, 2024) |
Form 10CCB and Form 10CCBA |
| October 7, 2024 | Deductions | Section 80LA(3) (Original due date was September 30, 2024) |
Form 10CCF |
| October 7, 2024 | Deductions | Section 80JJAA(2) (Original due date was September 30, 2024) |
Form 10DA |
| October 7, 2024 | MAT | Section 115JB(4) (Original due date was September 30, 2024) |
Form 29B |
| October 7, 2024 | AMT | Section 115JC(3) (Original due date was September 30, 2024) |
Form 29C |
| October 7, 2024 | Tonnage Tax Scheme | Section 115VW(ii) (Original due date was September 30, 2024) |
Form 66 |
| October 7, 2024 | Business Income | Due date for filing of audit report under Section 44AB for the assessment year 2024-25 in the case of a corporate-assessee or non-corporate assessee (other than those covered under Section 92E) (Original due date was September 30, 2024) |
Form 3CA or Form 3CB and Form 3CD |
| October 7, 2024 | Specified fund, being the investment division of an offshore banking unit | 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, 2024) (Original due date was September 30, 2024) |
Form 10-IL |
| October 7, 2024 | Specified fund, being category-III AIF | 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) (Original due date was September 30, 2024) |
Form 10-IJ |
| October 31, 2024 | Section 115BBF | 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, 2024) | Form 3CFA |
| October 31, 2024 | Alternative tax regime under section 115BAC | 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, 2024) | Form 10-IEA |
| October 31, 2024 | Alternative tax regime under section 115BAD | 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, 2024) | Form 10-IF |
| October 31, 2024 | Alternative tax regime under section 115BAE | 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, 2024) | Form 10-IFA |
| October 31, 2024 | ITR | Furnishing of return of income for the assessment year 2024-25 if the assessee (not having any international or specified domestic transaction) is:
(a) corporate-assessee; (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 apply; or (d) an assessee who is not required to furnish a report under Section 92E. (Revised due date is November 15, 2024[8]) |
ITR 3 to ITR 7 |
| October 31, 2024 | Transfer Pricing | Furnishing of report from an accountant for the assessment year 2024-25 by an assessee entering in to international or specified domestic transactions under Section 92E | Form 3CEB and Form 3CA or 3CB and 3CD |
| October 31, 2024 | Business Income | Statement to be filed 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, 2024) | — |
| October 31, 2024 | Business Income | Furnishing of audited accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for deduction under Section 35(2AB) [if company does not have any international/specified domestic transaction] | Form 3CLA |
| October 31, 2024 | Section 80GG | 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, 2024) | Form 10BA |
| October 31, 2024 | Section 10(23FE) | Reporting of details of funds received from eligible persons (either directly or through Alternative Investment Fund) in the previous year 2023-24 (if the assessee is required to submit return of income by October 31, 2024) | Form 10BBD |
| October 31, 2024 | Deductions | 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, 2024) | Form 10CCD |
| October 31, 2024 | Deductions | 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, 2024) | Form 10CCE |
| October 31, 2024 | Section 13B | Furnishing of audit report along with particulars forming part of its Annexure by electoral trust | Form 10BC |
| October 31, 2024 | Section 89 | Furnishing of particulars for claiming relief under Section 89 (if assessee is required to submit return of income by October 31, 2024) | Form 10E |
| October 31, 2024 | Section 89A | 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, 2024) | Form 10-EE |
| October 31, 2024 | Specified fund, being the Investment division of offshore banking unit | Furnishing of an annual statement of exempt income under section 10(4D) and income taxable under section 115AD (if assessee is required to submit return of income by October 31, 2024) | Form 10-IK |
| October 31, 2024 | Specified fund, being Category-III AIF | Furnishing of an annual statement of income exempt under section 10(4D) (if assessee is required to submit return of income by October 31, 2024) | Form 10-IG |
| October 31, 2024 | Specified fund, being Category-III AIF | 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, 2024) | Form 10-IH |
| October 31, 2024 | Specified fund, being Category-III AIF | 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, 2024) | Form 10-II |
| October 31, 2024 | Section 9A | Submission of a report from a Chartered Accountant for the previous year 2023-24 relating to arm’s length price of the remuneration paid by an eligible investment fund to the fund manager(if the assessee is required to submit return of income by October 31, 2024) | Form 3CEJ |
| October 31, 2024 | Alternative tax regime | 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, 2024) | Form 10-IB |
| October 31, 2024 | Alternative tax regime | 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, 2024) | Form 10-IC |
| October 31, 2024 | Alternative tax regime | 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, 2024) | Form 10-ID |
| October 31, 2024 | Capital Gain | 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, 2024) | Form 5C |
| Furnishing of a report/audit report/certificate obtained from a Chartered Accountant (if original due date of submission of return is November 30, 2024) for claiming exemptions or deductions under the following provisions: | |||
| October 31, 2024 | Charitable Trust | Furnishing of the audit report by a trust or institution registered under Section 12AB or approved under Section 10(23C)(iv)/(v)/(vi)/(via) | Form 10B or Form 10BB |
| October 31, 2024 | Business Income | Section 33AB | Form 3AC |
| October 31, 2024 | Business Income | Section 33ABA | Form 3AD |
| October 31, 2024 | Business Income | Section 35D(4) | Form 3AE |
| October 31, 2024 | Business Income | Section 35E(6) | Form 3AE |
| October 31, 2024 | Section 35D | 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, 2024) | Form 3AF |
| October 31, 2024 | Business Income | Section 44DA | Form 3CE |
| October 31, 2024 | Capital Gains | Section 50B(3) | Form 3CEA |
| October 31, 2024 | Section 92D | Intimation by a designated constituent entity, resident in India, of an international group for the accounting year 2023-24 | Form 3CEAB |
| October 31, 2024 | Section 9A | Submission of a report from a Chartered Accountant for the previous year 2023-24 relating to arm’s length price of the remuneration paid by an eligible investment fund to the fund manager | Form 3CEJA |
| October 31, 2024 | Deductions | Section 80-IA(7), Section 80-IAB(3), Section 80-IAC(4), Section 80-IB(13), Section 80-IC and Section 80-IE | Form 10CCB and Form 10CCBA |
| October 31, 2024 | Deductions | Section 80-IA(6) | Form 10CCC |
| October 31, 2024 | Deductions | Section 80LA(3) | Form 10CCF |
| October 31, 2024 | Deductions | Section 80JJAA(2) | Form 10DA |
| October 31, 2024 | MAT | Section 115JB(4) | Form 29B |
| October 31, 2024 | AMT | Section 115JC(3) | Form 29C |
| October 31, 2024 | Tonnage Tax Scheme | Section 115VW(ii) | Form 66 |
| October 31, 2024 | Business Income | Furnishing of audited accounts for each approved programmes under Section 35(2AA) | – |
| October 31, 2024 | Specified fund, being the investment division of an offshore banking unit | 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, 2024) | Form 10-IL |
| October 31, 2024 | Specified fund, being category-III AIF | 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, 2024) | Form 10-IJ |
| November 10, 2024[9] | Charitable Trust | Furnishing of the audit report by a trust or institution registered under Section 12AB or approved under Section 10(23C)(iv)/(v)/(vi)/(via) (Original due date was September 30, 2023/October 31, 2023) |
Form 10B or Form 10BB |
| November 15, 2024 | ITR | Furnishing of return of income for the assessment year 2024-25 if the assessee (not having any international or specified domestic transaction) is:
(a) corporate-assessee; (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 apply; or (d) an assessee who is not required to furnish a report under Section 92E. (Original due date is October 31, 2024) |
ITR 3 to ITR 7 |
| November 30, 2024 | ITR | Furnishing of return of income for the assessment year 2024-25 by an assessee required to submit a report under Section 92E pertaining to the international or specified domestic transaction | ITR 1 to ITR 7 |
| November 30, 2024 | Section 115BBF | 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 November 30, 2024) | Form 3CFA |
| November 30, 2024 | Section 80GG | 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 November 30, 2024) | Form 10BA |
| November 30, 2024 | Section 10(23FE) | Reporting of details of funds received from eligible persons (either directly or through Alternative Investment Fund) in the previous year 2023-24 (if the assessee is required to submit return of income by November 30, 2024) | Form 10BBD |
| November 30, 2024 | Deductions | 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 November 30, 2024) | Form 10CCD |
| November 30, 2024 | Deductions | 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 November 30, 2024) | Form 10CCE |
| November 30, 2024 | Section 89 | Furnishing of particulars for claiming relief under section 89 (if assessee is required to submit return of income on November 30, 2024) | Form 10E |
| November 30, 2024 | Section 89A | 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 on November 30, 2024) | Form 10-EE |
| November 30, 2024 | Specified fund, being the Investment division of offshore banking unit | Furnishing of an annual statement of exempt income under section 10(4D) and income taxable under section 115AD (if assessee is required to submit return of income on November 30, 2024) | Form 10-IK |
| November 30, 2024 | Specified fund, being Category-III AIF | Furnishing of an annual statement of income exempt under section 10(4D) (if assessee is required to submit return of income by November 30, 2024) | Form 10-IG |
| November 30, 2024 | Specified fund, being Category-III AIF | Furnishing of an annual statement of income taxable at concessional rate under section 115AD (if assessee is required to submit return of income by November 30, 2024) | Form 10-IH |
| November 30, 2024 | Specified fund, being category-III AIF | 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 on November 30, 2024) | Form 10-II |
| November 30, 2024 | Alternative tax regime | 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 November 30, 2024) | Form 10-IB |
| November 30, 2024 | Alternative tax regime | 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 November 30, 2024) | Form 10-IC |
| November 30, 2024 | Alternative tax regime | 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 November 2024) | Form 10-ID |
| November 30, 2024 | Alternative tax regime under section 115BAC | Exercising the option to opt out from the new tax regime under Section 115BAC (if assessee is required to submit return of income by November 30, 2024) | Form 10-IEA |
| November 30, 2024 | Alternative tax regime under section 115BAD | 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 November 30, 2024) | Form 10-IF |
| November 30, 2024 | Alternative tax regime under section 115BAE | 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 November 30, 2024) | Form 10-IFA |
| November 30, 2024 | Business Income | Submission of audited accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for deduction under Section 35(2AB) [if company has international/specified domestic transactions] | Form 3CLA |
| November 30, 2024 | Business Income | Statement to be filed by scientific research association, university, college or other association or Indian scientific research company as required under Rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2024) | – |
| November 30, 2024 | Distribution of Income | Submission of statement of income distributed by venture capital company or venture capital fund in respect of income distributed during previous year 2023-24 | Form 64 |
| November 30, 2024 | Business Trust | Filing of annual statement by a business trust in respect of income distributed during the Financial Year 2023-24 | Form 64A |
| November 30, 2024 | Securitisation Trust | Filing of annual statement by a securitisation trust in respect of income distributed during 2023-24 to investors | Form 64E |
| November 30, 2024 | Capital Gain | 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 November 30, 2024) | Form 5C |
| November 30, 2024 | Section 92D | Report by a constituent entity of an international group for the accounting year 2023-24 | Form 3CEAA |
| November 30, 2024 | Section 9A | Submission of a report from a Chartered Accountant for the previous year 2023-24 relating to arm’s length price of the remuneration paid by an eligible investment fund to the fund manager(if the assessee is required to submit return of income by November 30, 2024) | Form 3CEJ |
| December 31, 2024 | ITR | Furnishing of belated or revised return of income for the Assessment Year 2024-25 | ITR Forms 1 to 7 |
| December 31, 2024 | Section 286 | Furnishing of report for a reporting accounting year (assuming reporting accounting year is January 1, 2024 to December 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. | Form 3CEAD |
| March 31, 2025 | ITR | Furnishing of an updated return of income for the Assessment Year 2022-23 | ITR Forms 1 to 7 |
| March 31, 2025 | Foreign Tax Credit | Uploading of statement, of foreign income offered to tax and tax deducted or paid on such income in previous year 2023-24, to claim foreign tax credit in return filed under Section 139(1) or Section 139(4) | Form 67 |
| March 31, 2025 | Section 286 | Country-By-Country Report 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 | Form 3CEAD |
| March 31, 2025 | Section 286 | Country-By-Country Report 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. | Form 3CEAD |
2. Half Yearly Compliances
The list of half-yearly compliances has been enumerated in the below table:
| Due Dates | Pertaining to | Obligation | Form Number |
| April 30, 2024 | TDS | Furnishing of statement containing particulars of declarations received in Form 60 during October 1, 2023 and March 31, 2024 | Form 61 |
| October 31, 2024 | TDS | Furnishing of statement containing particulars of declarations received in Form 60 during April 1, 2024 to September 30, 2024 | Form 61 |
3. Quarterly Compliances
The list of quarterly compliances has been enumerated in the below table:
| Due Dates | Pertaining to | Obligation | Form Number |
| April 15, 2024 | TDS | Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending March 31, 2024 | Form 15CC |
| April 15, 2024 | TDS | Furnishing of quarterly statement (by an IFSC unit) in respect of foreign remittances made during the quarter ending March 31, 2024 | Form 15CD |
| April 15, 2024 | TDS | Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending March 31, 2024 | Form 49BA |
| April 30, 2024 | TDS | Uploading of declarations received in Form 15G or Form 15H from recipients during the quarter ending March 31, 2024 | – |
| April 30, 2024 | TDS | Due date for deposit of TDS for the period January 2024 to March 2024 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H | – |
| April 30, 2024 | TDS | Intimation by a pension fund in respect of investment made in India for quarter ending March 31, 2024 | Form 10BBB |
| April 30, 2024 | TDS | Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending March 31, 2024 | Form II |
| May 15, 2024 | TCS | Furnishing of TCS statement for the quarter ending March 31, 2024 | Form 27EQ |
| May 30, 2024 | TCS | Furnishing of TCS certificates in respect of tax collected during the quarter ending March 31, 2024 | Form 27D |
| May 31, 2024 | TDS | Furnishing of TDS statement of tax deducted for the quarter ending March 31, 2024 | Form 24Q
Form 26Q Form 26QF Form 27Q |
| June 15, 2024 | Advance Tax | Payment of first instalment of advance tax for the assessment year 2025-26 (for any assessee other than the person who is covered under Section 44AD or Section 44ADA) | Challan No. 280 |
| June 15, 2024 | TDS | Furnishing of TDS certificates in respect of tax deducted (from payments other than salary) for the quarter ending March 31, 2024 | Form 16A |
| June 30, 2024 | TDS | Furnishing of 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, 2024 | Form 26QAA |
| July 7, 2024 | TDS | Due date for deposit of TDS for the period April 2024 to June 2024 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H | – |
| July 15, 2024 | TCS | Furnishing of TCS statement for the quarter ending June 30, 2024 | Form 27EQ |
| July 15, 2024 | TDS | Uploading of declarations received in Form 15G or Form 15H from recipients during the quarter ending June 30, 2024 | – |
| July 15, 2024 | TDS | Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending June 30, 2024 | Form 15CC |
| July 15, 2024 | TDS | Furnishing of quarterly statement (by an IFSC unit) in respect of foreign remittances made during the quarter ending June 30, 2024 | Form 15CD |
| July 15, 2024 | TDS | Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending June 30, 2024 | Form 49BA |
| July 30, 2024 | TCS | Furnishing of TCS certificates in respect of tax collected during the quarter ending June 30, 2024 | Form 27D |
| July 31, 2024 | TDS | Furnishing of TDS statement of tax deducted for the quarter ending June 30, 2024 | Form 24Q
Form 26Q Form 26QF Form 27Q |
| July 31, 2024 | TDS | Quarterly return of non-deduction of tax at source by a banking company from interest on deposit in respect of the quarter ending June 30, 2024 | Form 26QAA |
| July 31, 2024 | TDS | Intimation by a pension fund in respect of investment made in India for quarter ending June 30, 2024 | Form 10BBB |
| July 31, 2024 | TDS | Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending June 30, 2024 | Form II |
| August 15, 2024 | TDS | Furnishing of TDS certificates in respect of tax deducted (from payments other than salary) for the quarter ending June 30, 2024 | Form 16A |
| September 15, 2024 | Advance Tax | Second instalment of advance tax for the assessment year 2025-26 (for any assessee other than the person who is covered under Section 44AD or Section 44ADA) | Challan No. 280 |
| October 7, 2024 | TDS | Due date for deposit of TDS for the period July 2024 to September 2024 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H | – |
| October 15, 2024 | TCS | Furnishing of TCS statement for the quarter ending September 30, 2024 | Form 27EQ |
| October 15, 2024 | TDS | Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending September 30, 2024 | Form 15CC |
| October 15, 2024 | TDS | Furnishing of quarterly statement (by an IFSC unit) in respect of foreign remittances made during the quarter ending September 30, 2024 | Form 15CD |
| October 15, 2024 | TDS | Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending September 30, 2024 | Form 49BA |
| October 15, 2024 | TDS | Uploading of declarations received in Form 15G or Form 15H from recipients during the quarter ending September 30, 2024 | – |
| October 30, 2024 | TCS | Furnishing of TCS certificates in respect of tax collected during the quarter ending September 30, 2024 | Form 27D |
| October 31, 2024 | TDS | Furnishing of TDS statement of tax deducted for the quarter ending September 30, 2024.
|
Form 24Q
Form 26Q Form 26QF Form 27Q |
| October 31, 2024 | TDS | Furnishing of return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2024 | Form 26QAA |
| October 31, 2024 | TDS | Intimation by a pension fund in respect of investment made in India for quarter ending September 30, 2024 | Form 10BBB |
| October 31, 2024 | TDS | Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending September 30, 2024 | Form II |
| November 15, 2024 | TDS | Furnishing of TDS certificates in respect of tax deducted (from payments other than salary) for the quarter ending September 30, 2024 | Form 16A |
| December 15, 2024 | Advance Tax | Third instalment of advance income-tax for the assessment year 2025-26 (for any assessee other than the person who is covered by section 44AD or 44ADA) | Challan No. 280 |
| January 7, 2025 | TDS | Due date for deposit of TDS for the period October 2024 to December 2024 when Assessing Officer has permitted quarterly deposit of TDS under 192, 194A, 194D or 194H | |
| January 15, 2025 | TCS | Furnishing of TCS statement for the quarter ending December 31, 2024 | Form 27EQ |
| January 15, 2025 | TDS | Uploading of declarations received in Form 15G or Form 15H from recipients during the quarter ending December 31, 2024 | – |
| January 15, 2025 | TDS | Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending December 31, 2024 | Form 15CC |
| January 15, 2025 | TDS | Furnishing of quarterly statement (by an IFSC unit) in respect of foreign remittances made during the quarter ending December 31, 2024 | Form 15CD |
| January 15, 2025 | TDS | Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending December 31, 2024 | Form 49BA |
| January 30, 2025 | TCS | Furnishing of TCS certificates in respect of tax collected during the quarter ending December 31, 2024 | Form 27D |
| January 31, 2025 | TDS | Furnishing of TDS statement of tax deducted for the quarter ending December 31, 2024 | Form 24Q
Form 26Q Form 26QF Form 27Q |
| January 31, 2025 | TDS | Furnishing of 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 | Form 26QAA |
| January 31, 2025 | TDS | Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending December, 2024 | Form II |
| January 31, 2025 | TDS | Intimation by a pension fund in respect of investment made in India for quarter ending December 31, 2024 | Form 10BBB |
| February 15, 2025 | TDS | Furnishing of TDS certificates in respect of tax deducted (from payments other than salary) for the quarter ending December 31, 2024 | Form 16A |
| March 15, 2025 | Advance Tax | One instalment (in the case of an assessee covered under Section 44AD or Section 44ADA) or fourth instalment (in the case of any other person) of advance tax for the assessment year 2025-26 | Challan No. 280 |
4. Monthly Compliances
The list of monthly compliances has been enumerated in the below table:
| Due Dates | Pertaining to | Obligation | Form Number |
| April 7, 2024 | TDS | Due date for deposit of tax deducted [except under section 194-IA, section 194-IB, section 194M, or Section 194S (by specified person)] in the month of March, 2024 by an office of the Government where tax is paid by the production of challan. If tax is paid without production of Challan, it shall be paid on the same day on which tax is deducted | Challan No. 281 |
| April 7, 2024 | TCS | Due date for deposit of tax collected in the month of March, 2024. If tax is paid without production of Challan by an office of the Government, it shall be paid on the same day on which tax is collected | Challan No. 281 |
| April 7, 2024 | TCS | Uploading of declarations received in Form 27C from the buyer in the month of March, 2024 | – |
| April 14, 2024 | TDS | Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB, Section 194M, or Section 194S (by specified person) in the month of February, 2024 | Form 16B
Form 16C Form 16D Form 16E |
| April 15, 2024 | Section 43(5) | Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March, 2024 | Form 3BB |
| April 15, 2024 | Section 43(5) | 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, 2024 | Form 3BC |
| April 30, 2024 | TDS/TCS | Due date for furnishing statement by an office of the Government where TDS/TCS for the month of March, 2024 has been paid without the production of a challan | Form 24G |
| April 30, 2024 | TDS | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of March, 2024 | Form 26QB
Form 26QC Form 26QD Form 26QE |
| April 30, 2024 | TDS | Due date for deposit of tax deducted [except under section 194-IA, section 194-IB, section 194M, or Section 194S (by specified person)] in the month of March, 2024 by any person (not being an office of Government) | Challan No. 281 |
| May 7, 2024 | TDS/TCS | 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 in the month of April, 2024. However, if tax is paid without production of Challan by an office of the Government, it shall be paid on the same day on which tax is deducted or collected | Challan No. 281 |
| May 7, 2024 | TCS | Uploading of declarations received in Form 27C from the buyer in the month of April, 2024 | – |
| May 15, 2024 | TDS | Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of March, 2024 | Form 16B
Form 16C Form 16D Form 16E |
| May 15, 2024 | TDS/TCS | Due date for furnishing statement by an office of the Government where TDS/TCS for the month of April, 2024 has been paid without the production of a challan | Form 24G |
| May 15, 2024 | Section 43(5) | Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of April, 2024 | Form 3BB |
| May 15, 2024 | Section 43(5) | 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, 2024 | Form 3BC |
| May 30, 2024 | TDS | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M, or Section 194S (by specified person) in the month of April, 2024 | Form 26QB
Form 26QC Form 26QD Form 26QE |
| June 7, 2024 | TDS/TCS | 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 in the month of May, 2024. However, if tax is paid without production of Challan by an office of the Government, it shall be paid on the same day on which tax is deducted or collected | Challan No. 281 |
| June 7, 2024 | TCS | Uploading of declarations received in Form 27C from the buyer in the month of May, 2024 | – |
| June 14, 2024 | TDS | Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of April, 2024 | Form 16B
Form 16C Form 16D Form 16E |
| June 15, 2024 | TDS/TCS | Due date for furnishing statement by an office of the Government where TDS/TCS for the month of May, 2024 has been paid without the production of a challan | Form 24G |
| June 15, 2024 | Section 43(5) | Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of May, 2024 | Form 3BB |
| June 15, 2024 | Section 43(5) | 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, 2024 | Form 3BC |
| June 30, 2024 | TDS | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of May, 2024 | Form 26QB
Form 26QC Form 26QD Form 26QE |
| July 7, 2024 | TDS/TCS | 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 in the month of June, 2024. However, if tax is paid without production of Challan by an office of the Government, it shall be paid on the same day on which tax is deducted or collected | Challan No. 281 |
| July 7, 2024 | TCS | Uploading of declarations received in Form 27C from the buyer in the month of June, 2024 | – |
| July 15, 2024 | TDS | Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB, Section 194M, or Section 194S (by specified person) in the month of May, 2024 | Form 16B
Form 16C Form 16D Form 16E |
| July 15, 2024 | TDS/TCS | Due date for furnishing statement by an office of the Government where TDS/TCS for the month of June, 2024 has been paid without the production of a challan | Form 24G |
| July 15, 2024 | Section 43(5) | Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June, 2024 | Form 3BB |
| July 15, 2024 | Section 43(5) | 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, 2024 | Form 3BC |
| July 30, 2024 | TDS | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M, or Section 194S (by specified person) in the month of June, 2024 | Form 26QB
Form 26QC Form 26QD Form 26QE |
| August 7, 2024 | TDS/TCS | 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 in the month of July 2024. However, if tax is paid without production of Challan by an office of the Government, it shall be paid on the same day on which tax is deducted or collected | Challan No. 281 |
| August 7, 2024 | TCS | Uploading of declarations received in Form 27C from the buyer in the month of July, 2024 | – |
| August 14, 2024 | TDS | Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB,Section 194M, or Section 194S (by specified person) in the month of June, 2024 | Form 16B
Form 16C Form 16D Form 16E |
| August 15, 2024 | TDS/TCS | Due date for furnishing statement by an office of the Government where TDS/TCS for the month of July, 2024 has been paid without the production of a challan | Form 24G |
| August 15, 2024 | Section 43(5) | Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of July, 2024 | Form 3BB |
| August 15, 2024 | Section 43(5) | 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, 2024 | Form 3BC |
| August 30, 2024 | TDS | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M, or Section 194S (by specified person) in the month of July, 2024 | Form 26QB
Form 26QC Form 26QD Form 26QE |
| September 7, 2024 | TDS/TCS | 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 in the month of August 2024. However, if tax is paid without production of Challan by an office of the Government, it shall be paid on the same day on which tax is deducted or collected | Challan No. 281 |
| September 7, 2024 | TCS | Uploading of declarations received in Form 27C from the buyer in the month of August, 2024 | – |
| September 14, 2024 | TDS | Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of July, 2024 | Form 16B
Form 16C Form 16D Form 16E |
| September 15, 2024 | TDS/TCS | Due date for furnishing statement by an office of the Government where TDS/TCS for the month of August, 2024 has been paid without the production of a challan | Form 24G |
| September 15, 2024 | Section 43(5) | Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of August, 2024 | Form 3BB |
| September 15, 2024 | Section 43(5) | 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 August, 2024 | Form 3BC |
| September 30, 2024 | TDS | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of August, 2024 | Form 26QB
Form 26QC Form 26QD Form 26QE |
| October 7, 2024 | TDS/TCS | 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 in the month of September 2024. However, if tax is paid without production of Challan by an office of the Government, it shall be paid on the same day on which tax is deducted or collected | Challan No. 281 |
| October 7, 2024 | TCS | Uploading of declarations received in Form 27C from the buyer in the month of September, 2024 | – |
| October 15, 2024 | TDS | Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person)in the month of August, 2024 | Form 16B
Form 16C Form 16D Form 16E |
| October 15, 2024 | TDS/TCS | Due date for furnishing statement by an office of the Government where TDS/TCS for the month of September, 2024 has been paid without the production of a challan | Form 24G |
| October 15, 2024 | Section 43(5) | Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of September, 2024 | Form 3BB |
| October 15, 2024 | Section 43(5) | 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 September, 2024 | Form 3BC |
| October 30, 2024 | TDS | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of September, 2024 | Form 26QB
Form 26QC Form 26QD Form 26QE |
| November 7, 2024 | TDS/TCS | 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 in the month of October 2024. However, if tax is paid without production of Challan by an office of the Government, it shall be paid on the same day on which tax is deducted or collected | Challan No. 281 |
| November 7, 2024 | TCS | Uploading of declarations received in Form 27C from the buyer in the month of October, 2024 | – |
| November 14, 2024 | TDS | Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of September, 2024 | Form 16B
Form 16C Form 16D Form 16E |
| November 15, 2024 | TDS/TCS | Due date for furnishing statement by an office of the Government where TDS/TCS for the month of October, 2024 has been paid without the production of a challan | Form 24G |
| November 15, 2024 | Section 43(5) | Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of October, 2024 | Form 3BB |
| November 15, 2024 | Section 43(5) | 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, 2024 | Form 3BC |
| November 30, 2024 | TDS | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of October, 2024 | Form 26QB
Form 26QC Form 26QD Form 26QE |
| December 7, 2024 | TDS/TCS | 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 in the month of November, 2024. However, if tax is paid without production of Challan by an office of the Government, it shall be paid on the same day on which tax is deducted or collected | Challan No. 281 |
| December 7, 2024 | TCS | Uploading of declarations received in Form 27C from the buyer in the month of November, 2024 | – |
| December 15, 2024 | TDS | Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of October, 2024 | Form 16B
Form 16C Form 16D Form 16E |
| December 15, 2024 | TDS/TCS | Due date for furnishing statement by an office of the Government where TDS/TCS for the month of November, 2024 has been paid without the production of a challan | Form 24G |
| December 15, 2024 | Section 43(5) | Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of November, 2024 | Form 3BB |
| December 15, 2024 | Section 43(5) | 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 November, 2024 | Form 3BC |
| December 30, 2024 | TDS | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of November, 2024 | Form 26QB
Form 26QC Form 26QD Form 26QE |
| January 7, 2025 | TDS.TCS | 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 in the month of December, 2024. However, if tax is paid without production of Challan by an office of the Government, it shall be paid on the same day on which tax is deducted or collected | Challan No. 281 |
| January 7, 2025 | TCS | Uploading of declarations received in Form 27C from the buyer in the month of December, 2024 | – |
| January 14, 2025 | TDS | Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of November, 2024 | Form 16B
Form 16C Form 16D Form 16E |
| January 15, 2025 | TDS/TCS | Due date for furnishing statement by an office of the Government where TDS/TCS for the month of December, 2024 has been paid without the production of a challan | Form 24G |
| January 15, 2025 | Section 43(5) | Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of December, 2024 | Form 3BB |
| January 15, 2025 | Section 43(5) | 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 December, 2024 | Form 3BC |
| January 30, 2025 | TDS | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of December, 2024 | Form 26QB
Form 26QC Form 26QD Form 26QE |
| February 7, 2025 | TDS/TCS | 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 in the month of January 2025. However, if tax is paid without production of Challan by an office of the Government, it shall be paid on the same day on which tax is deducted or collected | Challan No. 281 |
| February 7, 2025 | TCS | Uploading of declarations received in Form 27C from the buyer in the month of January, 2025 | – |
| February 14, 2025 | TDS | Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of December, 2024 | Form 16B
Form 16C Form 16D Form 16E |
| February 15, 2025 | TDS/TCS | Due date for furnishing statement by an office of the Government where TDS/TCS for the month of January 2025 has been paid without the production of a challan | Form 24G |
| February 15, 2025 | Section 43(5) | Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of January, 2025 | Form 3BB |
| February 15, 2025 | Section 43(5) | 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 January, 2025 | Form 3BC |
| March 2, 2025 | TDS | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of January, 2025 | Form 26QB
Form 26QC Form 26QD Form 26QE |
| March 7, 2025 | TDS/TCS | 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 in the month of February 2025. However, if tax is paid without production of Challan by an office of the Government, it shall be paid on the same day on which tax is deducted or collected | Challan No. 281 |
| March 7, 2025 | TCS | Uploading of declarations received in Form 27C from the buyer in the month of February, 2025 | – |
| March 15, 2025 | Section 43(5) | Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of February, 2025 | Form 3BB |
| March 15, 2025 | Section 43(5) | 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 February, 2025 | Form 3BC |
| March 15, 2025 | TDS/TCS | Due date for furnishing statement by an office of the Government where TDS/TCS for the month of February 2025 has been paid without the production of a challan | Form 24G |
| March 17, 2025 | TDS | Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of January, 2025 | Form 16B
Form 16C Form 16D Form 16E |
| March 30, 2025 | TDS | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M or Section 194S (by specified person) in the month of February, 2025 | Form 26QB
Form 26QC Form 26QD Form 26QE |
5. Event-based Compliances
The list of event based compliances has been enumerated in the below table:
| Due Dates | Pertaining to | Obligation | Form Number |
| May 31, 2024 | PAN | 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 2023-24 and hasn’t been allotted any PAN | Form 49A |
| May 31, 2024 | 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 to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN | Form 49A/49AA |
| Falling on or before 29-06-2024 | Charitable Trust | Filing of application in Form 10AB for conversion of provisional registration/approval into regular registration/approval for trusts or institutions under Section 10(23C), Section 12A, or Section 80G (Revised due date is June 30, 2024[10]) |
Form 10AB |
| June 30, 2024[11] | Charitable Trust | Filing of application in Form 10AB for conversion of provisional registration/approval into regular registration/approval for trusts or institutions under Section 10(23C), Section 12A, or Section 80G (Original due date falling on or before 29-06-2024) |
Form 10AB |
| June 30, 2024[12] | Charitable Trust | Application for registration, approval, or notification of trusts, organisations, or research associations under Section 10(23C), Section 12A, Section 35, or Section 80G. This applies to trusts, organisations, or research associations that were already approved under these sections before the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. (Last due date was September 30, 2023) |
Form 10A |
[1] The CBDT vide Circular No. 6/2023, dated 24-5-2023 has provided that the trust can accumulate the income even if Form 10 is furnished on or before the due date of furnishing the return under section 139(1).
[2] The CBDT vide Circular No. 6/2023, dated 24-5-2023 has provided that the benefit of deemed application of income shall not be denied to a trust if Form 9A is furnished on or before the due date of furnishing the return under section 139(1).
[3] The CBDT vide Circular No. 6/2023, dated 24-5-2023 has provided that the benefit of deemed application of income shall not be denied to a trust if Form 9A is furnished on or before the due date of furnishing the return under section 139(1).
[4] The CBDT vide Circular No. 6/2023, dated 24-5-2023 has provided that the trust can accumulate the income even if Form 10 is furnished on or before the due date of furnishing the return under section 139(1).
[5] The due date has been extended vide Circular No. 10/2024, dated 29-09-2024.
[6] The CBDT vide Circular No. 6/2023, dated 24-5-2023 has provided that the benefit of deemed application of income shall not be denied to a trust if Form 9A is furnished on or before the due date of furnishing the return under section 139(1).
[7] The CBDT vide Circular No. 6/2023, dated 24-5-2023 has provided that the trust can accumulate the income even if Form 10 is furnished on or before the due date of furnishing the return under section 139(1).
[8] The due date has been extended vide Circular No. 13, dated 26-10-2024
[9] Order F. No. 173/118/2024-ITA-I, dated 07-10-2024
[10] The due date has been extended vide Circular No. 7, dated 25-04-2024
[11] The due date has been extended vide Circular No. 7, dated 25-04-2024
[12] The due date has been extended vide Circular No. 7, dated 25-04-2024
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