| Due Date | Compliance | Period | Applicable To |
| 7.04.25 | TCS Deposit | March 2025 | TCS Collectors |
| 30.04.25 | TDS Deposit | March 2025 | TDS Collectors |

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December 13, 2025
Income Tax Return (ITR )Compliance Calendar FY 2025 26
Filing your Income Tax Return (ITR) on time is essential to avoid penalties and ensure smooth tax compliance. Understanding the Monthly ITR Filing Deadline for different categories of taxpayers can help you stay prepared. Below is a month wise breakdown of the ITR return last date for the Financial Year 2025-26 (Assessment Year 2026-27).
Introduction
Following the income tax return ITR compliance calendar helps individuals and businesses avoid penalties and manage filings on time. The Financial Year 2025–26 has specific monthly deadlines for TDS, TCS, advance tax, and ITR submissions. This guide provides a simple and accurate month-wise compliance calendar for FY 2025–26, verified with the Income Tax Department. It helps taxpayers stay prepared and plan their filings without last-minute stress.
Month wise ITR Compliance Calendar 2025-26 with Due Dates
|
Due Date |
Compliance |
Period |
Applicable To |
|
7 May 2025 |
TDS deposit |
April 2025 |
TDS Deductors |
|
7 May 2025 |
TCS deposit |
April 2025 |
TCS Collectors |
|
Due Date |
Compliance |
Period |
Applicable To |
|
7 June 2025 |
TDS deposit |
May 2025 |
TDS deductors |
|
7 June 2025 |
TCS deposit |
May 2025 |
TCS collectors |
|
15 June 2025 |
Advance Tax 1st Installment |
FY 2025 26 |
Taxpayers liable to advance tax |
|
Due Date |
Compliance |
Period |
Applicable To |
|
7 July 2025 |
TDS deposit |
June 2025 |
TDS Deductors |
|
7 July 2025 |
TCS deposit |
June 2025 |
TCS Collectors |
|
31 July 2026 |
ITR Filing for Non Audit Cases |
FY 2025 26 |
Individuals, HUFs and Firms not under audit |
|
Due Date |
Compliance |
Period |
Applicable To |
|
7 August 2025 |
TDS deposit |
July 2025 |
TDS deductors |
|
7 August 2025 |
TCS deposit |
July 2025 |
TCS collectors |
|
15 August 2025 |
TDS Certificates Issuance |
Q1 |
Employers and Deductors |
|
Due Date |
Compliance |
Period |
Applicable To |
|
7 September 2025 |
TDS deposit |
August 2025 |
TDS deductors |
|
7 September 2025 |
TCS deposit |
August 2025 |
TCS collectors |
|
15 September 2025 |
Advance Tax 2nd Installment |
FY 2025 26 |
All taxpayers under advance tax |
|
30 September 2025 |
Tax Audit Report Filing |
FY 2025 26 |
Businesses and professionals requiring audit |
|
Due Date |
Compliance |
Period |
Applicable To |
|
7 October 2025 |
TDS deposit |
September 2025 |
TDS deductors |
|
7 October 2025 |
TCS deposit |
September 2025 |
TCS collectors |
|
31 October 2026 |
ITR Filing for Audit Cases |
FY 2025 26 |
Companies, Firms, LLPs and other audit cases |
|
Due Date |
Compliance |
Period |
Applicable To |
|
7 November 2025 |
TDS deposit |
October 2025 |
TDS deductors |
|
7 November 2025 |
TCS deposit |
October 2025 |
TCS collectors |
|
Due Date |
Compliance |
Period |
Applicable To |
|
7 December 2025 |
TDS deposit |
November 2025 |
TDS deductors |
|
7 December 2025 |
TCS deposit |
November 2025 |
TCS collectors |
|
15 December 2025 |
Advance Tax 3rd Installment |
FY 2025 26 |
Applicable taxpayers |
|
Due Date |
Compliance |
Period |
Applicable To |
|
7 January 2026 |
TDS deposit |
December 2025 |
TDS deductors |
|
7 January 2026 |
TCS deposit |
December 2025 |
TCS collectors |
|
Due Date |
Compliance |
Period |
Applicable To |
|
7 February 2026 |
TDS deposit |
January 2026 |
TDS deductors |
|
7 February 2026 |
TCS deposit |
January 2026 |
TCS collectors |
|
Due Date |
Compliance |
Period |
Applicable To |
|
7 March 2026 |
TDS deposit |
February 2026 |
TDS deductors |
|
7 March 2026 |
TCS deposit |
February 2026 |
TCS collectors |
|
15 March 2026 |
Advance Tax 4th Installment |
FY 2025 26 |
All advance tax payers |
|
31 December 2026 |
Belated or Revised ITR Filing |
FY 2025 26 |
All taxpayers |
Late Filing Penalties and Interest
Penalty Under Section 234F
-
₹5,000 penalty applies if the ITR is filed after 31 July 2026 but before 31 December 2026.
-
You cannot file the return after 31 December 2026.
Interest Under Section 234A
-
Interest at 1 percent per month applies on unpaid taxes.
Additional Issues
-
Refund interest may reduce or get blocked.
-
Losses cannot be carried forward.
-
Loan or visa applications may get affected.
How Ebizfiling Helps You Follow the Income Tax Return ITR Compliance Calendar ?
-
Ebizfiling tracks every ITR, TDS and TCS deadline for the entire financial year.
-
We prepare all documents and file your returns before the due date.
-
Our team supports individuals, startups, LLPs and companies with complete tax compliance.
-
We help reduce penalties by ensuring all filings are accurate and on time.
-
You get end to end assistance for managing monthly and annual tax obligations.
In short ,
The income tax return ITR compliance calendar for FY 2025 26 helps taxpayers organize their filings and avoid penalties. Keep track of monthly TDS and TCS deadlines, advance tax dates and ITR filing months. Following this timeline ensures accurate filing and smooth financial planning. Always refer to the Income Tax Department for any revised notifications.
Suggested Read :
GST Compliance Calendar for FY 2025-26
Compliance Calendar for Pvt Ltd company 2025-26
LLP Compliance Calendar FY 2025-26
What is ITR Form 5 & How to file?
Frequently Asked Questions on ITR Compliance Calendar for FY 2025–26
1. What is the ITR filing deadline for individuals for FY 2025–26?
The last date for individuals, HUFs, and partnership firms not requiring audit is 31 July 2026. Filing before this date helps avoid late fees and interest.
2. What is the ITR filing deadline for companies and audit cases?
If your business requires a tax audit, the ITR must be filed by 31 October 2026. This applies to companies, LLPs, firms, and individuals covered under audit rules.
3. What is the last date to file a belated return for FY 2025–26?
If you miss the normal deadline, you can file a belated or revised return until 31 December 2026. Filing after this date is not permitted by the Income Tax Department.
4. Is TDS due every month?
Yes, TDS must be deposited by the 7th of the following month. For example, TDS deducted in April must be deposited by 7 May.
5. Is TCS due every month?
Yes, TCS must be deposited by the 7th of the next month. This due date applies to all categories of TCS.
6. When is the tax audit report due for FY 2025–26?
Tax audit reports must be filed by 30 September 2025 for businesses and professionals covered under audit provisions. This is mandatory before filing the audited ITR.
7. What are the advance tax payment dates?
Advance tax is paid in four installments: 15 June 2025, 15 September 2025, 15 December 2025, and 15 March 2026. Timely payment helps avoid interest under Sections 234B and 234C.
8. What is the penalty for late ITR filing?
A late fee of ₹5,000 applies under Section 234F if the return is filed after 31 July 2026 but before 31 December 2026. Filing after 31 December is not allowed.
9. Can I carry forward losses if I miss the ITR filing deadline?
No, late filing does not allow carry forward of business or capital losses, which can affect future tax planning and increase tax liability.
10. Does Ebizfiling provide monthly tax compliance support?
Yes, Ebizfiling assists with monthly TDS and TCS payments, quarterly returns, and ITR filing. Our team tracks due dates and ensures timely compliance to avoid penalties.
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