Here is the Income Tax Due Date Calendar for Financial Year 2025–26 (Assessment Year 2026–27), outlining key deadlines for individuals, businesses, and tax deductors in India:
📅 Income Tax Filing Deadlines
| Filing Type | Due Date |
| Filing of Income Tax Return (ITR) for individuals and non-audit cases | 31st July 2026 |
| Filing of ITR for taxpayers requiring audit under Income Tax Act | 31st October 2026 |
| Filing of ITR for taxpayers requiring Transfer Pricing report (Form 3CEB) | 30th November 2026 |
| Belated or Revised ITR for FY 2025–26 | 31st December 2026 |
| Updated Return under Section 139(8A) | 31st March 2029 |
💰 Advance Tax Payment Schedule
| Installment | Due Date | Applicable Taxpayers |
| 1st Installment – 15% of total tax | 15th June 2025 | All taxpayers liable to pay advance tax |
| 2nd Installment – 45% of total tax | 15th September 2025 | All taxpayers liable to pay advance tax |
| 3rd Installment – 75% of total tax | 15th December 2025 | All taxpayers liable to pay advance tax |
| 4th Installment – 100% of total tax | 15th March 2026 | All taxpayers liable to pay advance tax |
| Full Advance Tax under presumptive scheme (Sections 44AD/44ADA) | 15th March 2026 | Taxpayers opting for presumptive taxation |
🧾 TDS/TCS Payment and Return Filing Deadlines
Monthly TDS/TCS Payment
- Due Date: 7th of the following month
- Note: For government offices paying without challan, tax must be deposited on the same day of deduction.(Income Tax India)
Quarterly TDS/TCS Returns
| Quarter | Period | Due Date |
| Q1 | 1st April – 30th June | 31st July 2025 |
| Q2 | 1st July – 30th September | 31st October 2025 |
| Q3 | 1st October – 31st December | 31st January 2026 |
| Q4 | 1st January – 31st March | 31st May 2026 |
TDS Certificate Issuance
- Form 16 (Salary): 15th June 2026
- Form 16A (Non-salary): Within 15 days from the due date of furnishing the TDS return.
📝 Other Important Due Dates
- Form 24G (Government offices without challan): 15th of the following month
- Form 15G/15H Declarations: Quarterly submission within 15 days from the end of the quarter
- Form 61 (Details of Form 60): 31st October 2025 (for declarations received from 1st April to 30th September) and 30th April 2026 (for declarations received from 1st October to 31st March)(Income Tax India)
Here is a comprehensive list of various audit due dates under the Income Tax Act, 1961 for Financial Year 2025–26 (Assessment Year 2026–27):
📋 Audit Due Dates under Income Tax Act – FY 2025–26
| Type of Audit | Applicable Section | Applicability | Due Date |
| Tax Audit | Section 44AB | Businesses/professions exceeding turnover/gross receipts limits | 30th September 2026 |
| Audit for Transfer Pricing | Section 92E | International or specified domestic transactions | 31st October 2026 |
| Audit for Charitable/Religious Trusts | Section 12A(1)(b) | Trusts/institutions with income > basic exemption (before claiming exemption u/s 11 & 12) | 30th September 2026 |
| Audit of Political Parties | Section 13A | Political parties (if income > basic exemption) | 30th September 2026 |
| Audit for Business Trusts/Investment Funds | Section 115UA & 115UB | Business Trusts (REITs/InvITs) and Investment Funds | 30th September 2026 |
| Audit of Co-operative Societies | Section 44AB | Co-operative societies exceeding ₹1 crore turnover or required by state laws | 30th September 2026 |
| Audit for Professionals opting out of Presumptive Scheme | Section 44ADA | If declaring less than presumptive income and exceeding exemption limit | 30th September 2026 |
| Audit for Firms under Presumptive Scheme | Section 44AD | Declaring lower income than presumptive rate and income exceeds basic exemption | 30th September 2026 |
| Audit under Section 115BAE / 115BAD (optional rates for entities) | Relevant Sections | Opting new concessional regime – audit required if not opting presumptive or exempted otherwise | 30th September 2026 |
🧾 Notes:
- Audit reports must be filed electronically via the Income Tax e-filing portal in the prescribed Form 3CA/3CB along with Form 3CD.
- Transfer Pricing audit is filed in Form 3CEB.
- Penalty for failure to furnish a tax audit report on time: ₹1.5 lakh or 0.5% of turnover (whichever is lower).
For a comprehensive and updated list of due dates, you can refer to the official Income Tax Department Calendar.
If you need assistance in setting reminders or have specific queries regarding these deadlines, feel free to ask!