Income Tax Due Date Calendar
ITR, advance tax, TDS and audit due dates for the year.
The Income Tax Due Date Calendar lists key income-tax compliance dates in a financial year, covering ITR filing, advance tax instalments, TDS deposits and returns, and tax audit. It also summarises penalties for missed deadlines. It is for individuals, businesses and accountants planning compliance; verify current notifications before relying on any date.
Use the Income Tax Due Date Calendar
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 (after TDS/TCS) of Rs 10,000 or more |
| 15 June | Form 16 to employees (Form 130 from Tax Year 2026-27) and Form 16A for the Jan-Mar quarter | TDS | All employers deducting tax from salary; other deductors for the Q4 non-salary certificate |
| 31 July | ITR Filing (non-audit individuals & HUF) | ITR | Individuals/HUF without business or professional income |
| 31 July | TDS Return Q1 (Apr-Jun): Forms 138, 140, 144 (earlier 24Q, 26Q, 27Q) | TDS | All TDS deductors |
| 31 July | TCS Return Q1 (Apr-Jun): Form 143 (earlier 27EQ, which was due on 15 July) | TDS | All TCS collectors (from Tax Year 2026-27) |
| 31 August | ITR Filing (business/profession, not audited) | ITR | Business or professional income not liable to audit (from AY 2026-27) |
| 15 September | Advance Tax - 2nd Instalment (45% cumulative) | Advance Tax | Taxpayers with annual tax (after TDS/TCS) of Rs 10,000 or more |
| 30 September | Tax Audit Report (Form 3CA/3CB with 3CD for FY 2025-26; Form 26 from Tax Year 2026-27) | Audit | Sec 44AB (Section 63 of the 2025 Act): business > Rs 1 Cr (Rs 10 Cr if cash receipts and payments are each within 5%) / professional > Rs 50 L |
| 31 October | ITR Filing (taxpayers under audit, companies) | ITR | Audit cases, companies |
| 31 October | TDS Return Q2 (Jul-Sep): Forms 138, 140, 144 | TDS | All TDS deductors |
| 31 October | TCS Return Q2 (Jul-Sep): Form 143 (earlier 27EQ, due 15 October) | TDS | All TCS collectors (from Tax Year 2026-27) |
| 31 October | Transfer Pricing Report (Form 3CEB; Form 48 from Tax Year 2026-27) | Audit | International or specified domestic transactions (Sec 92E report) |
| 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 (after TDS/TCS) of Rs 10,000 or more |
| 31 December | Belated ITR (234F fee); revised ITR without fee (revision allowed till 31 March, with s.234-I fee) | ITR | For revisions or missed original filing |
| 31 January | TDS Return Q3 (Oct-Dec): Forms 138, 140, 144 | TDS | All TDS deductors |
| 31 January | TCS Return Q3 (Oct-Dec): Form 143 (earlier 27EQ, due 15 January) | TDS | All TCS collectors (from Tax Year 2026-27) |
| 15 March | Advance Tax - 4th Instalment (100% cumulative) | Advance Tax | Taxpayers with annual tax (after TDS/TCS) of Rs 10,000 or more |
| 30 April | TDS deposit for March (e-Pay Tax, Challan ITNS 281) | TDS | Non-government deductors (TCS collected in March is due by 7 April) |
| 31 May | TDS Return Q4 (Jan-Mar): Forms 138, 140, 144 | TDS | All TDS deductors |
| 31 May | TCS Return Q4 (Jan-Mar): Form 143 (Form 27EQ for Jan-Mar 2026 was due 15 May 2026) | TDS | All TCS collectors (from Tax Year 2026-27) |
| 7th of month | TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) | TDS | Monthly - all deductors and collectors, by the 7th of the next month (March TDS: 30 April) |
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.
Frequently Asked Questions
What is the ITR filing due date for AY 2026-27?
For individuals without business or professional income, the statutory due date is 31 July 2026; for business or professional income not requiring audit, the Finance Act 2026 set 31 August 2026. Tax audit cases have until 31 October 2026, and transfer pricing cases until 30 November 2026. A belated return can be filed up to 31 December 2026, and a revised return up to 31 March 2027 (with a Section 234-I fee after 31 December 2026).
What are the advance tax due dates?
Advance tax is payable in four instalments — 15% by 15 June, 45% by 15 September, 75% by 15 December, and 100% by 15 March of the financial year. It applies when the tax liability after TDS is ₹10,000 or more. Taxpayers under presumptive schemes (44AD/44ADA) can pay the entire amount by 15 March.
What is the penalty for filing ITR late?
A late filing fee under Section 234F applies — ₹5,000, reduced to ₹1,000 where total income does not exceed ₹5 lakh. Interest under Section 234A at 1% per month runs on unpaid tax from the due date, and most losses (other than house property loss) cannot be carried forward if the return is filed late.
When does tax audit under Section 44AB apply?
Tax audit generally applies when business turnover exceeds ₹1 crore, raised to ₹10 crore where cash receipts do not exceed 5% of total receipts and cash payments do not exceed 5% of total payments, or when professional gross receipts exceed ₹50 lakh (the ₹10 crore limit does not apply to professions). Presumptive-scheme taxpayers (44AD, or 44ADA with receipts up to ₹75 lakh) may also need an audit if they declare lower profits and their income exceeds the basic exemption limit. The audit report is due one month before the ITR due date, which means 30 September 2026 for AY 2026-27 returns due on 31 October 2026. From Tax Year 2026-27 the provision is Section 63 of the Income Tax Act, 2025 and the report is filed in Form 26.
Due in the next 30 days
Income tax- ITR Filing (taxpayers under audit, companies)
- TCS statement for Jul–Sep 2026 quarter (Form 143)
- TDS statements for Jul–Sep 2026 quarter (Forms 138 / 140 / 144)
- TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for October
Full compliance calendar → Statutory dates, which can be extended by notification. General information only.