Income Tax Compliance Calendar FY 2026-27 : Due Dates
Introduction
Filing your Income Tax Return (ITR) on time is an important part of staying financially compliant. It not only helps you meet legal requirements but also makes it easier to claim refunds, carry forward certain losses, apply for loans or visas, and maintain a clear financial record. Missing important income tax deadlines can lead to late fees, interest, and unnecessary notices.
To help you stay organized, this blog covers the complete Income Tax compliance calendar for FY 2026–27, including important monthly, quarterly, and annual due dates.
At Ebizfiling, our experts help individuals, professionals, and businesses track deadlines, prepare accurate filings, and manage income tax compliances smoothly—so you can focus on your work while we take care of the compliance side.
Month Wise Income Tax Compliance Calendar with Due Dates 2026-27
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
07th April 2026
|
TDS Payment |
March 2026 |
Government deductors (where applicable)
|
|
30th April 2026
|
Form 141 (26QB/26QC/26QD merged) |
March 2026 |
Specified deductors
|
|
30th April 2026
|
TDS Payment |
March 2026 |
Other deductors
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
07th May 2026
|
TDS Payment |
April 2026 |
All deductors
|
|
15th May 2026
|
Form 143 (TCS Return – 27EQ replaced) |
Jan–Mar 2026 |
TCS collectors
|
|
31st May 2026
|
Form 138 / 140 / 144 (TDS Return – 24Q/26Q/27Q replaced) |
Jan–Mar 2026 |
All deductors
|
|
31st May 2026
|
Form 61A |
FY 2025–26 |
Specified reporting persons |
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
07th June 2026
|
TDS Payment |
May 2026 |
All deductors
|
|
15th June 2026
|
Form 131 (16A replaced) |
Jan–Mar 2026 |
TDS deductors
|
|
15th June 2026
|
Advance Tax – 1st Instalment |
FY 2026–27 |
Taxpayers liable
|
|
30th June 2026
|
Form 64C / 64D |
FY 2025–26 |
Business trusts / funds |
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
07th July 2026
|
TDS Payment |
June 2026 |
All deductors
|
|
15th July 2026
|
Form 143 (TCS Return) |
Apr–Jun 2026 |
TCS collectors
|
|
30th July 2026
|
Form 133 (TCS Certificate – 27D replaced) |
Apr–Jun 2026 |
TCS collectors
|
|
31st July 2026
|
Form 138 / 140 / 144 |
Apr–Jun 2026 |
All deductors
|
|
31st July 2026
|
ITR-1 / ITR-2 |
FY 2025–26 |
Non-audit taxpayers
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
07th August 2026
|
TDS Payment |
July 2026 |
All deductors
|
|
15th August 2026
|
Form 131 (16A) |
Apr–Jun 2026 |
TDS deductors
|
|
31st August 2026
|
ITR-3 / ITR-4 |
FY 2025–26 |
Business / professional taxpayers
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
07th September 2026
|
TDS Payment |
August 2026 |
All deductors
|
|
15th September 2026
|
Advance Tax – 2nd Instalment |
FY 2026–27 |
Taxpayers liable
|
|
30th September 2026
|
Tax Audit Report (Form 26 replaces 3CA/3CB/3CD) |
FY 2025–26 |
Audit cases
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
07th October 2026
|
TDS Payment |
September 2026 |
All deductors
|
|
15th October 2026
|
Form 143 |
Jul–Sep 2026 |
TCS collectors
|
|
31st October 2026
|
Form 138 / 140 / 144 |
Jul–Sep 2026 |
All deductors
|
|
31st October 2026
|
ITR (Audit cases) |
FY 2025–26 |
Audit taxpayers
|
|
31st October 2026
|
Form 26 (3CEB replaced structure under new regime reporting) |
FY 2025–26 |
Transfer pricing cases
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
07th November 2026
|
TDS Payment |
October 2026 |
All deductors |
|
15th November 2026
|
Form 131 (Form 16A equivalent) |
Jul–Sep 2026 |
TDS deductors
|
|
30th November 2026
|
ITR (Transfer Pricing cases) |
FY 2025–26 |
Eligible taxpayers
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
07th December 2026
|
TDS Payment |
November 2026 |
All deductors
|
|
15th December 2026
|
Advance Tax – 3rd Instalment |
FY 2026–27 |
Taxpayers liable
|
|
31st December 2026
|
Belated Return |
FY 2025–26 |
Eligible taxpayers |
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
07th January 2027
|
TDS Payment |
December 2026 |
All deductors
|
|
15th January 2027
|
Form 143 (Form 27EQ equivalent) |
Oct–Dec 2026 |
TCS collectors
|
|
30th January 2027
|
Form 133 (Form 27D equivalent) |
Oct–Dec 2026 |
TCS collectors
|
|
31st January 2027
|
Form 138 / 140 / 144 (TDS Returns) |
Oct–Dec 2026 |
All deductors
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
07th February 2027
|
TDS Payment |
January 2027 |
All deductors
|
|
15th February 2027
|
Form 131 (Form 16A equivalent) |
Oct–Dec 2026 |
TDS deductors
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
07th March 2027
|
TDS Payment |
February 2027 |
All deductors
|
|
15th March 2027
|
Advance Tax – 4th Instalment |
FY 2026–27 |
Taxpayers liable
|
Note: The form numbers mentioned above are based on the revised compliance framework under the new Income Tax Act applicable from 01/04/2026. Taxpayers should verify the latest notified forms and due dates from official Income Tax/CBDT updates before filing.
Monthly Income Tax Compliance Calendar FY 2026-27
|
Form / Compliance
|
Due Date
|
Applicability
|
|
TDS Payment
|
7th of succeeding month |
All deductors
|
|
Form 141
|
Within 30 days from end of month of deduction |
Buyer of immovable property
|
|
Form 141
|
Within 30 days from end of month of deduction |
Tenant deducting TDS on rent
|
|
Form 141
|
Within 30 days from end of month of deduction |
Individuals / HUF deducting TDS under section 194M
|
|
Form 145 / 146
|
Before remittance |
Persons making foreign remittance, where applicable
|
Disclaimer: The above table uses revised TDS/TCS form numbers applicable under the Income Tax Act, 2025 effective from 01/04/2026, where several existing forms have been renumbered/replaced under the new compliance framework.
Quarterly Income Tax Compliance Calendar FY 2026-27
|
Form / Compliance
|
Period
|
Due Date
|
Applicability
|
|
TDS Return (Form 138 / 140 / 144)
|
Apr–Jun 2026 |
31/07/2026 |
All deductors
|
|
Jul–Sep 2026 |
31/10/2026
|
|
|
Oct–Dec 2026 |
31/01/2027
|
|
|
Jan–Mar 2027 |
31/05/2027
|
|
|
TCS Return (Form 143)
|
Apr–Jun 2026 |
15/07/2026 |
All collectors
|
|
Jul–Sep 2026 |
15/10/2026
|
|
|
Oct–Dec 2026 |
15/01/2027
|
|
|
Jan–Mar 2027 |
15/05/2027
|
|
|
Form 131
|
Apr–Jun 2026 |
15/08/2026 |
TDS deductors (non-salary payments)
|
|
Jul–Sep 2026 |
15/11/2026
|
|
|
Oct–Dec 2026 |
15/02/2027
|
|
|
Jan–Mar 2027 |
15/06/2027
|
|
|
Form 133
|
Apr–Jun 2026 |
30/07/2026 |
TCS collectors
|
|
Jul–Sep 2026 |
30/10/2026
|
|
|
Oct–Dec 2026 |
30/01/2027
|
|
|
Jan–Mar 2027 |
30/05/2027
|
|
|
Advance Tax – 1st Installment
|
FY 2026–27 |
15/06/2026 |
Taxpayers liable to pay advance tax
|
|
Advance Tax – 2nd Installment
|
FY 2026–27 |
15/09/2026 |
Taxpayers liable to pay advance tax
|
|
Advance Tax – 3rd Installment
|
FY 2026–27 |
15/12/2026 |
Taxpayers liable to pay advance tax
|
|
Advance Tax – 4th Installment
|
FY 2026–27 |
15/03/2027 |
Taxpayers liable to pay advance tax
|
Disclaimer: The above table uses revised TDS/TCS form numbers applicable under the Income Tax Act, 2025 effective from 01/04/2026. Under the new compliance framework, Form 138 replaces old Form 24Q, Form 140 replaces old Form 26Q, Form 144 replaces old Form 27Q, Form 143 replaces old Form 27EQ, Form 131 replaces old Form 16A, and Form 133 replaces old Form 27D.
Yearly Income Tax Compliance Calendar FY 2026-27
|
Form / Compliance
|
Due Date
|
Applicability
|
|
Form 151 / Form 152
|
At beginning of financial year / as applicable |
Eligible taxpayers seeking non-deduction of TDS
|
|
Form 130 (Salary TDS Certificate)
|
15/06/2027 |
Employers
|
|
ITR filing (Individuals / HUF / firms not liable to audit)
|
31/07/2027 |
Non-audit taxpayers
|
|
Tax Audit Report (Form 26)
|
30/09/2027 |
Tax audit cases
|
|
ITR filing (Audit cases)
|
31/10/2027 |
Taxpayers liable to audit
|
|
Transfer Pricing Report (Form 27)
|
31/10/2027 |
International / specified domestic transactions |
|
ITR filing (Transfer pricing cases)
|
30/11/2027 |
Transfer pricing cases
|
|
Statement of Financial Transactions (Form 61A)
|
31/05/2027 |
Specified reporting persons
|
|
Form 64C / Form 64D
|
30/06/2027 |
Business trusts / investment funds, where applicable
|
|
Belated Return
|
31/12/2027 |
Eligible taxpayers
|
|
Updated Return (ITR-U)
|
As per applicable statutory time limit |
Eligible taxpayers
|
|
Revised Return
|
31/12/2027 |
Eligible taxpayers
|
Disclaimer: The above due dates relate to compliances for FY 2026-27 to be filed during AY 2027-28. Revised form numbers applicable under the Income Tax Act, 2025 effective from 01/04/2026 have been used in the table.
Income Tax Compliance Calendar FY 2026-27: Late fee, Interest and Penalties
|
Compliance Category
|
Compliance
|
Late Fee / Additional Amount
|
Interest
|
Penalty / Impact
|
|
ITR
|
Late filing of Income Tax Return (before due date) |
₹5,000 (if income > ₹5 lakh) / ₹1,000 (if income ≤ ₹5 lakh) under Section 234F |
Interest under Section 234A on tax due |
Delay in refund processing + loss of certain deductions/exemptions
|
|
ITR
|
Non-filing of ITR |
No fixed late fee |
Interest under Section 234A/234B/234C (as applicable) |
Penalty up to ₹10,000 – ₹1,00,000 under Section 271F / 270A in cases of under-reporting
|
|
ITR
|
Belated return filing |
₹5,000 / ₹1,000 (as above) |
Interest on outstanding tax |
Loss of carry forward of certain losses (except house property loss)
|
|
ITR
|
Defective return not corrected (u/s 139(9)) |
No direct late fee |
Interest continues on tax liability |
Return treated as invalid if not corrected within time
|
|
ITR
|
Under-reporting or misreporting of income |
No late fee |
Interest on tax difference |
Penalty: 50% to 200% of tax on under-reported income (Section 270A)
|
Note: The form numbers mentioned above are based on the revised compliance framework under the new Income Tax Act applicable from 01/04/2026. Taxpayers should verify the latest notified forms and due dates from official Income Tax/CBDT updates before filing.
Expert Help for Your ITR Filing
Filing your ITR can sometimes feel confusing; especially when you are dealing with deadlines, choosing the right form, or figuring out which details need to be reported.
At Ebizfiling, our experts help make the process simpler. From reminding you about important due dates and helping you choose the right ITR form to preparing and filing your return accurately, we support you at every step.
Whether you are a salaried individual, freelancer, professional, or business owner, our team helps you file your return correctly and on time, so you can stay compliant without the last-minute stress.
Final Thoughts
Keeping track of income tax deadlines throughout the year helps you avoid last-minute stress, late fees, and unnecessary notices. Filing the right return at the right time also keeps your financial records in order.
With a clear compliance calendar and timely action, managing ITR compliances becomes much simpler. At Ebizfiling, our experts are here to help you stay compliant and file with confidence.
Timely compliance filing is essential to keep your business legally compliant and penalty-free. Whether you need GST, TDS/TCS, LLP, OPC, Company, PF & ESI, or Income Tax due dates, our detailed Compliance Calendar FY2026-27 can help you stay organized throughout the financial year.
Suggested Reads:
TDS and TCS compliance calendar FY 2026-27
LLP compliance calendar FY 2026-27
OPC compliance calendar FY 2026-27
GST compliance calendar FY 2026-27
PF and ESI compliance calendar FY 2026-27
Company compliance calendar FY 2026-27
FAQs on Income Tax Compliance
1. Do I have to file ITR even if TDS has already been deducted from my income?
Yes. The TDS deduction does not automatically make you compliant with your Income Tax. Even when your total income is over the set basic exemption limit, or you satisfy certain filing requirements, you still might be required to file an ITR.
2. Can a taxpayer file an ITR after the due date? and what are the implications of the Income Tax compliance rules?
Yes, it is usually possible to submit a late filing within the stipulated time. Delayed filing however can result in late filing charges, late payment of unpaid tax, late refunds and a loss of carry forward of some losses under Income Tax compliance provisions.
3. What is the distinction between a belated return, revised return and updated return under Income Tax compliance?
A late filing is one that is submitted after the due date. Revised return rectifies mistakes in a previously filed return. An updated return is filed to voluntarily report omitted income or correct certain missed disclosures, subject to applicable tax provisions.
4. Does the tax audit allow filing of the return and later submitting the audit report?
No. In cases where tax audit is applicable, the audit report should be generally provided prior to filing the income tax return. Failure to submit audit report before filing ITR may result in compliance problems and notices.
5. What is the impact of non-payment or underpayment of advance tax on compliance with the Income Tax?
If advance tax liability arisesIf advance tax liability arises and the required amount is not paid in time, interest can be charged to deferment or shortfall. This is usually the case among professionals, business proprietors and taxpayers whose non-salary earnings are high.
6. Is it sufficient to file Form 26QB, 26QC or 26QD or is it also necessary to remit TDS separately?
Both TDS payment and submission of the corresponding statement is required. Failing to either file or deposit the tax or depositing the tax without filing the form can lead to interest and exposure to late fee and penalty.
7. Is it possible to file a revised return once one has received a mismatch notice between Form 168, AIS and reported income?
Only within the stipulated time, a revised return can be filed. Should the mismatch be detected later than that, the taxpayer might have to consider the more suitable course of action, which is to submit a new return.
8. When is Form 26 required under Income Tax compliance?
Form 26 is applicable where a taxpayer engages in international transactions or certain domestic transactions that fall under the transfer pricing provisions. It does not go hand in hand with turnover.
9. What about combining Ebizfiling with other Income Tax compliance requirements such as TDS, audit and ITR filing?
Ebizfiling may be used to organize due dates, audit of reporting needs, supporting workings and to make sure that associated compliances like TDS returns, audit reports, and ITR filings are processed in the right order.
10. Can Ebizfiling help when I did not meet an Income Tax compliance deadline, and now need to regularize filings?
Yes. Ebizfiling may aid in determining whether late return, revised return, updated return or pending filings on TDS are available, and advise you on the feasible compliance facilitation impact prior to filing.
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