Library / Income-tax Act, 2025: The Professional's Master Guide
Appendix B: Compliance Calendar for Tax Year 2026-27
Date | Compliance |
|---|---|
7th of every month | Deposit TDS and TCS for the previous month |
15 June 2026 | First advance tax instalment (15%) |
31 July 2026 | TDS and TCS statements for April to June |
15 September 2026 | Second advance tax instalment (45%) |
31 October 2026 | TDS and TCS statements for July to September |
15 December 2026 | Third advance tax instalment (75%) |
31 January 2027 | TDS and TCS statements for October to December |
15 March 2027 | Final advance tax (100%); presumptive cases pay in full |
31 March 2027 | Tax-saving investments (old regime); MSME payments within MSMED time limits; year-end TP benchmarking review |
30 April 2027 | Deposit TDS for March 2027 |
31 May 2027 | TDS and TCS statements for January to March; statement of financial transactions (Form 165) |
15 June 2027 | Issue Form 130 to employees |
31 July 2027 | Return: individuals without business income |
31 August 2027 | Return: non-audit business and profession cases |
30 September 2027 | Tax audit report (Form 26); last date for dividend distribution to claim section 148 |
31 October 2027 | Return: audit cases and companies; TP report (Form 48) |
30 November 2027 | Return: transfer pricing cases |
31 December 2027 | Belated return |
31 March 2028 | Revised return; CbCR (Form 59) where applicable |
The CBDT often extends due dates by notification. Check the portal before each deadline.
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