Income Tax Due Date Calendar for Calendar Year 2025

The Income Tax due date calendar for the calendar year 2025 shows the compliance requirement for taxpayers under the Income Tax Act 1961 for the Year 2025.

JANUARY 2025

7th January 2025

• ​Due date for deposit of Tax deducted [except under section 194-IA, section 194-IB, section 194M, or section 194S (by specified person)] or collected for the month of December, 2024. However, all the sum deducted/collected by an office of the government.
• Due date for deposit of TDS for the period October 2024 to December 2024 when Assessing Officer has permitted quarterly deposit of TDS under Sections 192, 194A, 194D or 194H.

14th January 2025

Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S (by specified person) in the month of November, 2024.

15th January 2025

• Filing of TCS Return for Q3 of 2023-24.
• Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2024 has been paid without the production of a challan.
• PF/ ESIC Payment for the month of Dec 2024.
• Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2024.
• Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2024.
• Furnishing of statement in Form No. 49BA under Rule 114AAB (by specified fund) for the quarter ending December 31, 2024.
• Filing of belated/revised return of income for the assessment year 2024-25 for all assessee (provided assessment has not been completed before December 31, 2024).

30th January 2025

• Issue of TCS Certificate period of Oct-Dec 2024.
• Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M and 194S (by specified person) in the month of December, 2024

31st January 2025

• Filing of TDS Return for the period of Oct-Dec 2024.
• Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2024.
• Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending December, 2024.

FEBRUARY 2025

7th February 2025

Due date for deposit of Tax deducted/collected for the month of January, 2025. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without the production of a challan.

14th February 2025

Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S (by specified person) in the month of December, 2024.

15th February 2025

• Issuing of TDS Certificate for Quater of Oct to Dec 2024.
• PF/ ESIC Payment for the month of Jan 2025.
• Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2025 has been paid without the production of a challan.

MARCH 2025

2nd March 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S (by specified person) in the month of January, 2025.

7th March 2025

Due date for deposit of Tax deducted/collected for the month of February, 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of a challan.

15th March 2025

• PF/ ESIC Payment for the month of Feb 2025.
• 4th Installment of Advance Tax (100%) for FY 2024-25.
• Due date for payment of whole amount of advance tax in respect of assessment year 2025-26 for assessee covered under presumptive scheme of section 44AD / 44ADA.
• Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2025 has been paid without the production of a Challan.

17th March 2025

Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194S (by specified person) in the month of January, 2025.

30th March 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M and 194S (by specified person) in the month of February, 2025.

31st March 2025

Country-By-Country Report in Form No. 3CEAD for the previous year 2023-24 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group.

Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2023 to March 31, 2024) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.

Uploading of statement [Form 67], of foreign income offered to tax and tax deducted or paid on such income in previous year 2022-23, to claim foreign tax credit [if return of income has been furnished within the time specified under section 139(1) or section 139(4).

Furnishing of an updated return of income for the Assessment Year 2022-23.

APRIL 2025

7th April 2025

Due date for the tax deposit deducted/collected by a government office is March 2025. All taxes deducted by the government office should be paid to the central government on the same day if no challan is produced.

14th April 2025

Due date for issuing TDS certificates for tax deducted under section 194-IA, 194-IB, 194S (by specified person) in the month of February 2025.

15th April 2025

• Quarterly statement of foreign remittances to be furnished by authorized dealers in Form No. 15CC for the quarter ending March 2025.
• PF/ ESIC Payment for the month of March 2025.
• Form No. 3BB submission by stock exchanges for modified client codes in March 2025.

30th April 2025

• TDS payment for the month of March 2025 by non-government taxpayers.
• Form 24Gsubmission by government offices where TDS/TCS for March 2024 was paid without a challan.
• Furnishing of challan-cum-statementfor taxes deducted under Sections 194-IA, 194-IB, 194M, and 194S for March 2025.
• E-filing of Form No. 61 with details of Form No. 60 received during the period October 1, 2024, to March 31, 2025.
• Uploading of Form 15G/15H declarations for the quarter ending March 2024.
• Quarterly TDS deposit for taxpayers with permission from the Assessing Officer under Sections 192, 194A, 194D, or 194H for the period January 2025 to March 2025.

MAY 2025

7th May 2025

Due date for the deposit of tax deducted/collected for the month of April 2025. For government offices, taxes should be paid to the credit of the Central Government on the same day if tax is paid without producing an income-tax challan.

15th May 2025

• Filing of TCS Return for Q4 of 2024-25.
• PF/ ESIC Payment for the month of April 2025.
• TDS Certificates for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for the month of March 2025.
• Form 24G submission by government offices where TDS/TCS for April 2025 has been paid without a challan.
• Form 3BBsubmission by stock exchanges for modified client codes in April 2025.

30th May 2025

• Issue of TCS Certificate period of Q4 of 2024-25.
• Form No. 49C by non-residents having a liaison office in India for FY 2024-25.
• Challan-cum-statement submissions for taxes deducted under Sections 194-IA, 194IB, 194M, and 194S for April 2025.
• Financial transaction statements (Form No. 61A)for FY 2024-25 as per Section 285BA.
• E-filing of reportable accounts(Form No. 61B) for the calendar year 2024.
• PAN applications for non-individual resident persons involved in financial transactions of Rs.2,50,000 or more in FY 2024-25.
• Statement in Form No. 10 to accumulate income for future application under Section 10(21) or Section 11(1).
• Form 10BDand Form 10BE for donations under Section 80G(5) or Section 35(1A) for FY 2024-24.

31st May 2025

Filing of TDS Return for the period of Q4 of 2024-25.

JUNE 2025

7th June 2025

Due date for the deposit of tax deducted/collected for the month of May 2025. Government offices must pay tax to the credit of the Central Government on the same day if no income-tax challan is produced.

14th June 2025

TDS Certificates for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for the month of April 2025.

15th June 2025

• Issuing of TDS Certificate for Q4 of 2024-25.
• PF/ ESIC Payment for the month of May 2025.
• Ist Installment of Advance Tax (15%) for FY 2025-26.
• Form 24G submission by government offices where TDS/TCS for May 2024 has been paid without producing a challan.

29th June 2025

Form 3CEK submission by an eligible investment fund under Section 9A for FY 2024-25.

30th June 2025

• Challan-cum-Statementsfor tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for May 2025.
• Securities Transaction Tax Return for FY 2024-25.
• Quarterly return for non-deduction of tax at source on time deposits by banks for the quarter ending March 31, 2025.
• Form 64C submission by Alternative Investment Funds (AIFs) for income distributed to unit holders in FY 2024-25.
• Form 64B submission by business trusts for income distributed to unit holders in FY 2024-25.
• Equalisation Levy Statement for FY 2024-25.

JULY 2025

7th July 2025

• Due date for the tax deposit deducted/collected for the month of June 2025 by government offices must be paid to the Central Government on the same day if no income-tax challan is produced.
• Due date for deposit of TDS for the period April 2025 to June 2025 for those permitted by the Assessing Officer to deposit TDS quarterly under sections 192, 194A, 194D, or 194H.

15th July 2025

• Filing of TDS Return for Q1 of 2025-26.
• PF/ ESIC Payment for the month of June 2025.
• TDS Certificates for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for May 2025.
• Quarterly statement of foreign remittances (Form 15CC) for the quarter ending June 2025 to be furnished by authorized dealers.
• Form 3BB submission by stock exchanges for modified client codes in June 2025.

30th July 2025

Issuing of TCS Certificate for Q1 of 2025-26.

31st July 2025

• Filing of TDS Return for Q1 of 2025-26.
• Filing of Income Tax Return (Non-Audit) for AY 2026-27.
• Statements by scientific research associations or institutions under rules 5D, 5E, and 5F, if the due date for submission of the return of income is July 31, 2025.
• Intimation in Form 10BBBby a pension fund for investments made in India during Q1 2025-26.
• Intimation in Form II by a Sovereign Wealth Fund for investments made in India during Q1 2025-26.

AUGUST 2025

7th August 2025

Deposit of tax deducted/collected for the month of July 2025. Tax deducted by government offices must be paid to the Central Government on the same day if no income-tax challan is produced.

14th August 2025

TDS Certificate for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for June 2025.

15th August 2025

• Issuing of TDS Certificate for Q1 of 2025-26.
• PF/ ESIC Payment for the month of July 2025.
• Form 24G submission by government offices where TDS/TCS for July 2025 has been paid without a challan.
• Form 3BB submission by stock exchanges for modified client codes in July 2025.

30th August 2025

Challan-cum-Statementsfor tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for July 2025.

31st August 2025

• Application in Form 9Afor exercising the option under Section 11(1) to apply the income of the previous year in future (if the return is due by October 31, 2025).
• Form 10 submission to accumulate income for future application under Section 10(21) or Section 11(1) (if the return is due by October 31, 2025).

SEPTEMBER 2025

7th September 2025

Deposit of tax deducted/collected for the month of August 2025. Tax deducted by government offices must be paid to the Central Government on the same day if no income-tax challan is produced.

14th September 2025

TDS Certificates for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for July 2025.

15th September 2025

• PF/ ESIC Payment for the month of August 2025.
• 2nd Installment of Advance Tax (45%) for FY 2025-26.
• Form 24G was submitted by government offices, where TDS/TCS for August 2025 was paid without a challan.
• Form 3BB submission by stock exchanges for modified client codes in August 2025.

30th September 2025

• The Due date of Tax Audit for AY 2025-25.
• Challan-cum-Statements for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for August 2025.
• Form 10 submission to accumulate income for future application under Section 10(21) or Section 11(1) (if the return is due by November 30, 2025).
• Filing Form of DIR-3 KYC.

OCTOBER 2025

7th October 2025

• Deposit of tax deducted/collected for September 2025. Tax deducted by government offices must be paid to the Central Government on the same day if no income-tax challan is produced.
• Deposit of TDS for the period July 2024 to September 2024 for taxpayers allowed quarterly deposit under Sections 192, 194A, 194D, or 194H.

15th October 2025

• PF/ ESIC Payment for the month of September 2025.
• Filing of TCS Return for Q2 of 2025-26.
• Form 24G submission by government offices where TDS/TCS for September 2025 has been paid without a challan.
• TDS Certificates for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for August 2025.
• Upload declarations received in Form No. 15G/15H for the quarter ending September 2025.
• Form 3BB submission by stock exchanges for modified client codes in September 2025.

30th October 2025

Issuing of TCS Certificate for Q2 of 2025-26.

31st October 2025

• Filing of TDS Return for Q2 of 2025-26.
• Filing of ITR (Audit) for AY 2025-26.
• Due Date of Transfer Pricing Audit for AY 2025-26.
• Challan-cum-Statementsfor tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for September 2025.
• Quarterly return of non-deduction of tax at source by banking companies from time deposit interest for the quarter ending September 2025.
• Submission of Form No. 60 declarations received from April 1, 2025, to September 30, 2025, to the concerned Director/Joint Director.

NOVEMBER 2025

7th November 2025

Deposit of Tax deducted/collected for October 2025. Tax deducted by government offices must be paid to the Central Government on the same day if no income-tax challan is produced.

14th November 2025

TDS Certificates for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for September 2025.

15th November 2025

• PF/ ESIC Payment for the month of Oct 2025.
• Issuing of TDS Certificate for Q2 of 2025-26.
• Form 24G submission by government offices where TDS/TCS for October 2025 has been paid without a challan.
• Form 3BB submission by stock exchanges for modified client codes in October 2025.

30th November 2025

• Filing of ITR (Transfer Pricing Case) for AY 2025-25.
• Challan-cum-Statements for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for October 2025.

DECEMBER 2025

7th December 2025

Deposit of Tax deducted/collected for November 2025. Tax deducted by government offices must be paid to the Central Government on the same day if no income-tax challan is produced.

15th December 2025

• PF/ ESIC Payment for the month of Nov 2025.
• 3rd Installment of Advance Tax (75%) for FY 2025-2025.
• Form 24G Submission by government offices where TDS/TCS for November 2025 has been paid without a challan.
• TDS Certificates for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for October 2025.
• Form 3BB Submission by stock exchanges for modified client codes in November 2025.

30th December 2025

• Challan-cum-Statements for tax deducted under Sections 194-IB, 194M, 194-IA, and 194S for November 2025.
• Form No.3CEAD Report by an Indian constituent entity reporting on the international group, if the parent company is not required to file a report under Section 286(2) or is a resident of a country with no report-exchange agreement with India.

31st December 2025

Due Date Filing of Belated/ Revised ITR for AY 2026-27.