Income Tax Compliance Calendar for Indian Companies (FY 2025–26 Overview)
> Indicative dates – always check latest notifications from CBDT.
1. Monthly / Quarterly TDS
- Monthly due date for depositing TDS: typically 7th of following month.
- Quarterly due dates for TDS returns in Forms 24Q/26Q/27Q.
2. Advance Tax Installments
- 15 June, 15 September, 15 December, 15 March – percentage of total estimated tax to be paid by each date (as per law).
3. Tax Audit and ITR Due Dates
- Tax audit report filing due date (Form 3CA/3CB/3CD) for applicable companies.
- ITR filing due date for companies (subject to changes by notification).
4. Other Key Compliances
- Filing of SFT (Statement of Financial Transactions) where required.
- TCS compliances for specified transactions.
5. Practical Tips
- Maintain a shared compliance calendar with reminders.
- Coordinate between finance team and external CA.
- Avoid last-minute filings to reduce risk of penalties and interest.
