1. Monthly Compliance – TDS / TCS Payment
| Due Date | Compliance | Applicable To |
|---|---|---|
| 7th of Every Month | TDS / TCS Payment | All deductors and collectors |
| 30 April | TDS Payment for March | Government deductors |
2. Quarterly Compliance – TDS Return Filing
| Quarter | Return | Due Date |
|---|---|---|
| Apr – Jun | TDS Return (24Q / 26Q / 27Q) | 31 July |
| Jul – Sep | TDS Return | 31 October |
| Oct – Dec | TDS Return | 31 January |
| Jan – Mar | TDS Return | 31 May |
3. Advance Tax Installments
| Due Date | Installment | Tax Payable |
|---|---|---|
| 15 June | 1st Installment | 15% of total advance tax |
| 15 September | 2nd Installment | 45% of total advance tax |
| 15 December | 3rd Installment | 75% of total advance tax |
| 15 March | 4th Installment | 100% of total advance tax |
4. Annual Income Tax Filings
| Compliance | Due Date | Applicable To |
|---|---|---|
| Income Tax Return Filing | 31 July | Individuals & Non-audit taxpayers |
| Tax Audit Report | 30 September | Audit cases |
| Income Tax Return Filing (Audit) | 31 October | Audit taxpayers |
| Transfer Pricing Report | 30 November | International transaction cases |
Important Compliance Notes:
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- Failure to deposit TDS within the prescribed due date may attract interest and penalty.
- Delay in filing income tax return may lead to late filing fees under Section 234F.
- Advance tax liability arises when total tax payable exceeds ₹10,000 during the financial year.
- Maintaining accurate books of accounts and timely tax planning helps avoid compliance risks.