Income Tax Returns

ITR Compliance Calendar With Due dates for FY 2025-26

Income Tax Return(ITR) Compliance Calendar With Due dates for 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).

Month wise ITR Compliance Calendar 2025-26 with Due Dates

April

Due Date Form to be Filed Period Who Should File?
7.04.25 Monthly TCS Payment March 2025 Taxpayers collecting TCS
30.04.25 Monthly TDS Payment March 2025 Taxpayers deducting TDS

May

Due Date Form to be Filed Period Who Should File?
7.05.25 Monthly TDS and TCS Payment April 2025 All taxpayers deducting/collecting TDS/TCS
15.05.25 TCS Return Quarter: January 2025 to March 2025 Taxpayers who collected TCS
30.05.25 Issue of Form 27D (TCS Certificate) Quarter: January 2025 to March 2025 Taxpayers who collected TCS
31.05.25 TDS Return Quarter: January 2025 to March 2025 Taxpayers who deducted TDS
31.05.25 Furnishing of Statement of Financial Transactions (SFT) FY 2024-25 Reporting entities
31.05.25 Furnishing of Form 10BD (Donation Statement) FY 2024-25 Charitable trusts

June

Due Date Form to be Filed Period Who Should File?
7.06.25 Monthly TDS and TCS Payment May 2025 All taxpayers deducting/collecting TDS/TCS
15.06.25 Issue of Form 16 to Employees and Form 16A for FY 2024-25 FY 2024-25 Employers and TDS detuctors
15.06.25 Payment of 1st Installment of Advance Tax AY 2025-26 All taxpayers are liable for advance tax
30.06.25 Due Date for Issue of Notice u/s 143(2) AY 2024-25 Tax authorities

July

Due Date Form to be Filed Period Who Should File?
7.07.25 Monthly TDS and TCS Payment June 2025 All taxpayers deducting/collecting TDS/TCS
15.07.25 TCS Return Quarter: April 2025 to June 2025 Taxpayers who collected TCS
30.07.25 Issue of Form 27D (TCS Certificate) Quarter: April 2025 to June 2025 Taxpayers who collected TCS
31.07.25 TDS Return Quarter: April 2025 to June 2025 Taxpayers who deducted TDS
31.07.25 Due Date for Filing Income Tax Return AY 2025-26 (non-Audit Cases) Individuals and HUFs (non-audit cases)

August

Due Date Form to be Filed Period Who Should File?
7.08.25 Monthly TDS and TCS Payment July 2025 All taxpayers deducting/collecting TDS/TCS
15.08.25 Issue of Form 16A for the Quarter ended 30th June 2025 Quarter: ended June 2025 Deductors under TDS sections 194-IA, 194-IB, 194M, 194S

September

Due Date Form to be Filed Period Who Should File?
7.09.25 Monthly TDS and TCS Payment August 2025 All taxpayers deducting/collecting TDS/TCS
15.09.25 Payment of 2nd Installment of Advance Tax AY 2025-26 All taxpayers are liable for advance tax
30.09.25 Furnishing of Tax Audit Report FY 2024-25 (without TP Case) Taxpayers requiring tax audits (non-TP)

October

Due Date Form to be Filed Period Who Should File?
7.10.25 Monthly TDS and TCS Payment September 2025 All taxpayers deducting/collecting TDS/TCS
15.10.25 TCS Return Quarter: July 2025 to September 2025 Taxpayers who collected TCS
30.10.25 Issue of Form 27D (TCS Certificate) Quarter: July 2025 to September 2025 Taxpayers who collected TCS
31.10.25 TDS Return Quarter: July 2025 to September 2025 Taxpayers who deducted TDS
31.10.25 Furnishing of Tax Audit Report and TP Reports FY 2024-25 (TP Cases) Taxpayers requiring tax audits (with TP)
31.10.25 Due Date for Filing Income Tax Return FY 2024-25 (Audit Cases without TP) Taxpayers under audit (without TP)

November

Due Date Form to be Filed Period Who Should File?
7.11.25 Monthly TDS and TCS Payment October 2025 All taxpayers deducting/collecting TDS/TCS
15.11.25 Issue of Form 16A for the Quarter July 2025 to September 2025 Quarter: July 2025 to September 2025 Deductors under TDS sections 194-IA, 194-IB, 194M, 194S
30.11.25 Due Date for Filing Income Tax Return FY 2024-25 (Audit Cases with TP) Taxpayers under audit (with TP)

December

Due Date

Form to be Filed

Period

Who Should File?

7.12.25

Monthly TDS and TCS Payment

November 2025

All taxpayers deducting/collecting TDS/TCS

15.12.25

Payment of 3rd Installment of Advance Tax

AY 2025-26

All taxpayers are liable for advance tax

31.12.25

Due Date for Filing Belated/Updated Return

All Assessment Years

Taxpayers filing belated/updated returns

January 2026

Due Date Form to be Filed Period Who Should File?
07.01.2026 Form 26QB December 2025 Property buyers deducting TDS on payments
15.01.2026 Form 24G December 2025 Government deductors depositing TDS/TCS
30.01.2026 Form 26Q, 27Q, 27EQ Oct-Dec 2025 Persons deducting TDS/TCS (non-salary)

February 2026

Due Date Form to be Filed Period Who Should File?
07.02.2026 TDS/TCS Return (Form 26Q, 27Q, 24Q) Jan 2026 Employers and entities deducting TDS/TCS
28.02.2026 Form 27C (TCS Exemption) FY 2025-26 Buyers claiming exemption from TCS deduction

March 2026

Due Date Form to be Filed Period Who Should File?
31st March 2026 Form ITR-U AY 2024-25 Taxpayers filing updated returns for FY 2022-23
31st March 2026 Form 67 AY 2025-26 Taxpayers claiming Foreign Tax Credit
31st March 2026 Form 3CEAD FY 2024-25 Constituent entities of international groups submitting CbCR

LLP Annual Filing, Pvt Ltd annual filing, and OPC Annual Return ensure compliance by submitting ITRs on time. Pvt Ltd companies and OPC file ITR-6, while LLPs file ITR-5, maintaining financial transparency and legal credibility.

Late ITR Filing Penalty

Late Filing Penalty (Section 234F)

  • Filing after 31st July 2025 but before 31st December 2025 = ₹5,000 penalty.
  • Filing after 31st December 2025 = higher penalty.

Interest on Unpaid Tax (Section 234A)

  • If you have unpaid taxes, the authorities will charge you 1% interest per month (or part of a month) from the due date until you pay.

Other Issues of Late Filing

  • No Interest on Refunds: If you’re eligible for a tax refund, you may lose interest on it.
  • Losses Can’t Be Carried Forward: If you file late, you can’t carry forward business and capital losses.
  • Problems with Loans & Visas: Banks may require ITR for loans, and embassies may ask for it when processing visas.

Conclusion

Staying updated with the ITR compliance calendar 2025-26 and planning your tax filing accordingly can help avoid last-minute stress and penalties. Make sure to check for any government extensions or notifications to stay compliant with tax regulations. Filing your return on time ensures smooth financial planning and tax management.

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?

What is ITR 3 Form?

FAQ

1. What is the last date to file ITR for salaried individuals?

The last date to file ITR for individuals who do not require a tax audit is July 31, 2026.

2. What is the deadline for businesses that need a tax audit?

Businesses that require a tax audit must file their ITR by October 31, 2026.

3. What if I miss the deadline to file my ITR?

If you miss the due date, you can still file a belated return by December 31, 2026, but you may have to pay a penalty.

4. Is there a penalty for late filing of ITR?

Yes, late filing can result in a penalty of up to ₹5,000, and if you delay beyond December 31, you may not be able to file your return at all.

5. When should I pay my taxes to avoid extra charges?

You should pay any outstanding taxes before the ITR filing deadline to avoid interest charges on late payments.

Tags: ITR Filing
3 months ago
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Ebizfiling.com is a leading online platform offering end-to-end business compliance solutions for startups, SMEs, and global companies. With a presence across India and international markets including the USA, UK, and Singapore, the company specializes in company/LLP incorporation, ITR and GST filings, legal advisory, and foreign subsidiary formation. Backed by experienced professionals including CAs, CSs, and legal experts, Ebizfiling delivers accurate, timely, and regulation-compliant services trusted by thousands of businesses. The platform aims to simplify complex compliance processes through technology, personalized support, and a deep understanding of Indian and global regulatory frameworks.

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