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).
Monthly wise ITR Compliance Calendar with Due Dates
| 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 |
| 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 |
| 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 |
| 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) |
| 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 |
| 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) |
| 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) |
| 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) |
|
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 |
| 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) |
| 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 |
| 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, 1% interest per month (or part of a month) will be charged 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: Business and capital losses can’t be carried forward if you file late.
- 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 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
What is ITR Form 5 & How to file?
ITR Filing for Sole Proprietorship
Income Tax Verification (ITR-V)
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.
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