Income Tax Due Date Calendar
ITR, advance tax, TDS and audit due dates for the year.
Important due dates for income-tax compliance during a financial year — ITR filing, advance tax instalments, TDS deposits and returns, tax audit. Verify current notifications before relying.
| Due Date | Compliance / Event | Category | Applies To |
|---|---|---|---|
| 15 June | Advance Tax - 1st Instalment (15% of total) | Advance Tax | Taxpayers with annual tax > Rs 10,000 |
| 15 July | TDS Return Q1 (24Q, 26Q, 27Q) | TDS | All TDS deductors |
| 31 July | ITR Filing (non-audit individuals & HUF) | ITR | Salaried, professionals (not under audit) |
| 15 September | Advance Tax - 2nd Instalment (45% cumulative) | Advance Tax | Taxpayers with annual tax > Rs 10,000 |
| 30 September | Tax Audit Report (Form 3CA/3CB & 3CD) | Audit | Sec 44AB: business > Rs 1 Cr / professional > Rs 50 L |
| 15 October | TDS Return Q2 | TDS | All TDS deductors |
| 31 October | ITR Filing (taxpayers under audit, companies) | ITR | Audit cases, companies |
| 30 November | ITR Filing (international / specified domestic TP) | ITR | Transfer pricing cases |
| 15 December | Advance Tax - 3rd Instalment (75% cumulative) | Advance Tax | Taxpayers with annual tax > Rs 10,000 |
| 31 December | Belated / Revised ITR (without late fee for revised) | ITR | For revisions or missed original filing |
| 15 January | TDS Return Q3 | TDS | All TDS deductors |
| 15 March | Advance Tax - 4th Instalment (100% cumulative) | Advance Tax | Taxpayers with annual tax > Rs 10,000 |
| 15 May | TDS Return Q4 | TDS | All TDS deductors |
| 31 May | Form 16 issuance to employees | TDS | All employers |
| 7th of month | TDS / TCS Deposit (ITNS-281) | TDS | Monthly - all deductors |
Penalties for missed deadlines
- Late filing of ITR (Sec 234F): ₹5,000 if filed after due date but before 31 December (₹1,000 if total income ≤ ₹5L). Use the 234F calculator.
- Delayed advance tax (Sec 234B/C): 1% per month interest from due date of instalment till payment.
- Delayed TDS payment: 1.5% per month from date of deduction; 1% per month if not deducted.
- Belated ITR last date: 31 December of relevant assessment year (e.g., 31 Dec 2026 for AY 2026-27). After this, ITR cannot be filed except via condonation request or updated return (ITR-U) within 4 years on payment of additional tax.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.