Thursday, August 5, 2021

TAX CALENDAR

 

TAX CALENDAR

January, 2021

Friday, January 15, 2021

​​Due date for furnishing of various audit reports including tax audit report and report in respect of international/specified domestic transaction for the Assessment Year 2020-21.

Note: The due date for furnishing of various audit reports including tax audit report and report in respect of international/specified domestic transaction has been extended to January 15, 2021 vide Press Release, dated 30-12-2020.

Sunday, January 31, 2021

​​Furnishing of declaration to opt for Vivad se Vishwas Scheme.

February, 2021

Monday, February 15, 2021

​​​ Due date for filing of return of income for the assessment year 2020-21 if the assessee is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or (d) required to submit a report under section 92E pertaining to international or specified domestic transaction(s)

Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended to February 15, 2021 vide Press Release, dated 30-12-2020.

March, 2021

Monday, March 15, 2021

Fourth instalment of advance tax for the assessment year 2021-22

 

Wednesday, March 31, 2021

Filing of belated/revised return of income for the assessment year 2020-21 for all assessee (provided assessment has not been completed before March 31, 2021)

The due date for filing of belated/revised return of income for the assessment year 2020-21 has been extended from March 31, 2021 to May 31, 2021 vide Circular 08/2021, dated 30-04-2021.



Wednesday, March 31, 2021

Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge

The due date for payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge has been extended to April 30, 2021 vide Notification S.O. 964(E), dated 26-02-2021

The due date for payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional chargehas been further extended to June 30, 2021 videNotification S.O. 1704 (E), dated 27-04-2021



April, 2021

Wednesday, April 7, 2021

Due date for deposit of Tax deducted by an office of the government for the month of March, 2021. However, all sum deducted 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 an Income-tax Challan

 

Thursday, April 15, 2021

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2021

 

Friday, April 30, 2021

Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2020 to March 31, 2021

The due date for filing of declaration has been extended from April 30, 2021 to May 31, 2021 vide Circular 08/2021, dated 30-04-2021.



Friday, April 30, 2021

Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2021

 

Friday, April 30, 2021

Due date for deposit of TDS for the period January 2021 to March 2021 when Assessing Officer has permitted quarterly deposit of TDS under section 192194A194D or 194H



Friday, April 30, 2021

Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge

The due date for payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge has been extended to April 30, 2021 vide Notification S.O. 964(E), dated 26-02-2021

The due date for payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge has been extended to June 30, 2021 vide Notification S.O. 1704 (E), dated 27-04-2021

 

Friday, April 30, 2021

Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge

The due date for payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge has been extended to April 30, 2021 vide Notification S.O. 964(E), dated 26-02-2021

The due date for payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge has been further extended to June 30, 2021 vide Notification S.O. 1704 (E), dated 27-04-2021

 

May, 2021

Sunday, May 30, 2021Issue of TCS certificates for the 4th Quarter of the Financial Year 2020-21

Monday, May 31, 2021

Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2020-21

The due date for furnishing statement of financial transaction for financial year 2020-21 has been extended from May 31, 2021 to June 30, 2021 vide Circular no. 9/2021, dated 20-05-2021

 

Monday, May 31, 2021

Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2020 by reporting financial institutions

The due date for furnishing statement of reportable accounts for calendar year 2020 has been extended from May 31, 2021 to June 30, 2021 vide Circular no. 9/2021, dated 20-05-2021

Monday, May 31, 2021

Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2020-21 and hasn't been allotted any PAN

 

Monday, May 31, 2021

Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2020 to March 31, 2021

The due date for filing of declaration has been extended from April 30, 2021 to May 31, 2021 vide Circular 08/2021, dated 30-04-2021.

 

Monday, May 31, 2021

Filing of belated/revised return of income for the assessment year 2020-21 for all assessee (provided assessment has not been completed before May 31, 2021)

The due date for filing of belated/revised return of income for the assessment year 2020-21 has been extended from March 31, 2021 to May 31, 2021 vide Circular 08/2021, dated 30-04-2021.

 

June, 2021

Tuesday, June 15, 2021

First instalment of advance tax for the assessment year 2022-23

 

Tuesday, June 29, 2021

Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2020-21

The due date for furnishing of statement has been extended from June 29, 2021 to July 31, 2021 vide Circular no. 12/2021, dated 25-06-2021

 

Wednesday, June 30, 2021

Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2020-21

The due date for furnishing of statement in Form no. 64C has been extended from June 30, 2021 to July 15, 2021 vide Circular no. 9/2021, dated 20-05-2021

The due date for furnishing of statement in Form no. 64C has been further extended from July 15, 2021 to July 31, 2021 vide Circular no. 12/2021, dated 25-06-2021



Wednesday, June 30, 2021

Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2020-21. This statement is required to be furnished to the unit holders in form No. 64B

 

Wednesday, June 30, 2021

Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge

The due date for payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge has been extended to June 30, 2021 vide Notification S.O. 1704 (E), dated 27-04-2021

The due date for payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge has been further extended from June 30, 2021 to August 31, 2021 vide Circular no. 12/2021, dated 25-06-2021

 

Wednesday, June 30, 2021

Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the Previous year 2020-21

The due date for furnishing of statement in Form no. 64D has been extended from June 15, 2021 to June 30, 2021 vide Circular no. 9/2021, dated 20-05-2021

The due date for furnishing of statement in Form no. 64D has been further extended from June 30, 2021 to July 15, 2021 vide Circular no. 12/2021, dated 25-06-2021

 

July, 2021

Thursday, July 15, 2021

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2021

The due date for furnishing of statement in Form no. 15CC has been extended from July 15, 2021 to July 31, 2021 vide Circular no. 12/2021, dated 25-06-2021

 

Thursday, July 15, 2021

Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2021

The due date for uploading declarations has been extended from July 15, 2021 to August 31, 2021 vide Circular no. 12/2021, dated 25-06-2021

 

Saturday, July 31, 2021

Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2021)

 

Saturday, July 31, 2021

Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2021)



Saturday, July 31, 2021

Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on or before July 31, 2021)



Saturday, July 31, 2021

Return of income for the assessment year 2021-22 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or (d) an assessee who is required to furnish a report under section 92E.

The due date for furnishing of return of income for Assessment Year 2021-22 has been extended from July 31, 2021 to September 30, 2021 vide Circular no. 9/2021, dated 20-05-2021

 

September, 2021

Wednesday, September 15, 2021

Second instalment of advance tax for the assessment year 2022-23

 

Thursday, September 30, 2021

Due date for filing of audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2021)

The due date for filing of audit report for Assessment Year 2021-22 has been extended from September 30, 2021 to October 31, 2021 vide Circular no. 9/2021, dated 20-05-2021



October, 2021

Friday, October 15, 2021

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2021

 

Friday, October 15, 2021

Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2021

 

Sunday, October 31, 2021

Copies of declaration received in Form No. 60 during April 1, 2021 to September 30, 2021 to the concerned Director/Joint Director

 

Sunday, October 31, 2021

Due date for filing of return of income for the assessment year 2021-22 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c)partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies

The due date for furnishing of return of income for Assessment Year 2021-22 has been extended from October 31, 2021 to November 30, 2021 vide Circular no. 9/2021, dated 20-05-2021



Sunday, October 31, 2021

Audit report under section 44AB for the assessment year 2021-22 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E

The due date for furnishing of audit report for Assessment Year 2021-22 has been extended from October 31, 2021 to November 30, 2021 vide Circular no. 9/2021, dated 20-05-2021



Sunday, October 31, 2021

Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction.

The due date for furnishing of report has been extended from October 31, 2021 to November 30, 2021 vide Circular no. 9/2021, dated 20-05-2021

 

Sunday, October 31, 2021

Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2021).

 

Sunday, October 31, 2021

Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2021).



Sunday, October 31, 2021

Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on October 31, 2021).



Sunday, October 31, 2021

Due date for filing of audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2021)

The due date for filing of audit report for Assessment Year 2021-22 has been extended from September 30, 2021 to October 31, 2021 vide Circular no. 9/2021, dated 20-05-2021

 

November, 2021

Tuesday, November 30, 2021

Return of income for the assessment year 2021-22 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)

The due date for furnishing of return of income for Assessment Year 2021-22 has been extended from November 30, 2021 to December 31, 2021 vide Circular no. 9/2021, dated 20-05-2021



Tuesday, November 30, 2021

Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2020-21) to units holders

 

Tuesday, November 30, 2021

Due date to exercise option of safe harbour rules for international transaction by furnishing Form 3CEFA.

 

Tuesday, November 30, 2021

Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2020-21. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A

 

Tuesday, November 30, 2021

Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2021).



Tuesday, November 30, 2021

Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on November 30, 2021).



Tuesday, November 30, 2021

Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2021).

 

Tuesday, November 30, 2021

Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2020-21 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is November 30, 2021).

 

December, 2021

Wednesday, December 15, 2021

Third instalment of advance tax for the assessment year 2022-23

 

Friday, December 31, 2021

Return of income for the assessment year 2021-22 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)

The due date for furnishing of return of income for Assessment Year 2021-22 has been extended from November 30, 2021 to December 31, 2021 vide Circular no. 9/2021, dated 20-05-2021

 

Friday, December 31, 2021

Filing of belated/revised return of income for the assessment year 2021-22 for all assessee (provided assessment has not been completed before December 31, 2021)

The due date for filing of belated/revised return of income for the assessment year 2021-22 has been extended from December 31, 2021 to January 31, 2022 vide Circular 08/2021, dated 30-04-2021.

March, 2020

Sunday, March 15, 2020

​Fourth instalment of advance tax for the assessment year 2020-21

Tuesday, March 31, 2020

Filing of belated/revised return of income for the assessment year 2019-20 for all assessee (provided assessment has not been completed before March 31, 2020)

The due date for filing of belated/revised return of income has been extended from March 31, 2020 to July 31, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

April, 2020

Tuesday, April 7, 2020

Due date for deposit of Tax deducted by an office of the government for the month of March, 2020. However, all sum deducted 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 an Income-tax Challan*

Wednesday, April 15, 2020

​Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2020*

Thursday, April 30, 2020

​​Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2019 to March 31, 2020*

Thursday, April 30, 2020

​​Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2020*

Thursday, April 30, 2020

​​Due date for deposit of TDS for the period January 2020 to March 2020 when Assessing Officer has permitted quarterly deposit of TDS under section 192194A194D or 194H

May, 2020

Saturday, May 30, 2020

Issue of TCS certificates for the 4th Quarter of the Financial Year 2019-20

Note: The due date for quarterly statement of TCS has been extended from May 15, 2020 to July 31, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.. Accordingly, the due date for issue of TCS Certificate shall be 15 days from the due date of filing of quarterly statement of TCS

Sunday, May 31, 2020

​Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect of a financial year 2019-20*

Sunday, May 31, 2020

​​Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2019 by reporting financial institutions*

Sunday, May 31, 2020

​​Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2019-20 and hasn't been allotted any PAN*

June, 2020

Monday, June 15, 2020

​​First instalment of advance tax for the assessment year 2021-22

Monday, June 29, 2020

​Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2019-20*

Tuesday, June 30, 2020

Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge

Note: The Finance Minister has announced extension of date for making payment without additional amount from June 30, 2020 to 31st December 2020. However, no legislative amendments have been moved in this regards.

Tuesday, June 30, 2020

​Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2019-20​*

Tuesday, June 30, 2020

​​Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2019-20. This statement is required to be furnished to the unit holders in form No. 64B​*

July, 2020

Wednesday, July 15, 2020

​Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2020​*

Wednesday, July 15, 2020

​Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2020*

Friday, July 31, 2020

Quarterly statement of TDS/TCS deposited for the quarter ending March 31, 2020

The due dates for filing of statement of TCS/TDS for the quarter ending March 31, 2020 have been extended to July 31, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

Friday, July 31, 2020

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IAsection 194-IB and section 194M in the months of February 2020 and March, 2020

The due date for furnishing challan-cum-statement has been extended to July 31, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

Friday, July 31, 2020

Return of income for the assessment year 2019-20 for all assessee

The due date for filing of return of income under section 139​ has been extended to July 31, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

The due date for filing of return of income under section 139 has been further extended to September 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

Friday, July 31, 2020

​Return of income for the assessment year 2020-21 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or (d) an assessee who is required to furnish a report under section 92E.

The due date for filing of return has been extended from July 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

Friday, July 31, 2020

​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2020)​

Note: The statement is required to be furnished by the due date of furnishing the return of income under section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has extended from July 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

Friday, July 31, 2020

​Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2020)

Note: The application is required to be furnished by the due date of furnishing the return of income under section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has extended from July 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

Friday, July 31, 2020

​Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(1) (if the assessee is required to submit return of income on or before July 31, 2020)​

Note: The statement is required to be furnished by the due da​te of furnishing the return of income under section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has extended from July 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

August, 2020

Saturday, August 15, 2020

Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2019-20

The due date for issuing certificate has been extended from June 15, 2020 to August 15, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

September, 2020

Tuesday, September 15, 2020

​​Second instalment of advance tax for the assessment year 2021-22​

Wednesday, September 30, 2020​

Annual return of income for the assessment year 2019-20 for all assessee

The due date for filing of return of income under section 139 for the assessment year 2019-20 has been extended to September 30, 2020 vide the Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020.

The due date for filing of return of income under section 139 for the assessment year 2019-20 has been extended to November 30, 2020 vide Order under section 119(2)(a), dated 30-09-2020

Wednesday, September 30, 2020

​Due date for filing of audit report under section 44AB for the assessment year 2020-21 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2020).

The due date for filing of audit report has been extended from September 30, 2020 to October 31, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

October, 2020

Thursday, October 15, 2020

​Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2020*

Thursday, October 15, 2020

​Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2020​*

Saturday, October 31, 2020

​Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA)*

Saturday, October 31, 2020

Copies of declaration received in Form No. 60 during April 1, 2020 to September 30, 2020 to the concerned Director/Joint Director*

Saturday, October 31, 2020

​Due date for filing of return of income for the assessment year 2020-21 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited).

Note: The due date for filing of return has been extended from October 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020.

Saturday, October 31, 2020

​Audit report under section 44AB for the assessment year 2020-21 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E

Note: The due date for filing of audit report for the Assessment Year 2020-21 has been extended from October 31, 2020 to December 31, 2020 vide Press Release, dated 24-10-2020

Saturday, October 31, 2020

​Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction.

Note: The due date for filing of report has been extended from October 31, 2020 to December 31, 2020 vide Press Release, dated 24-10-2020

Saturday, October 31, 2020

Due date for filing of audit report under section 44AB for the assessment year 2020-21 in the case of a corporate-assessee or non-corporate assessee.

Note: The due date for filing of audit report for the assessment year 2020-21 has been extended from September 30, 2020 to October 31, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

Note: The due date for filing of audit report for the assessment year 2020-21 has been further extended from October 31, 2020 to December 31, 2020.

Saturday, October 31, 2020

Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2020).

Note: The statement is required to be furnished by the due date of furnishing the return of income under section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has extended from October 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020.

Saturday, October 31, 2020

Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2020).

Note: The application is required to be furnished by the due date of furnishing the return of income under section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has extended from October 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020.

Saturday, October 31, 2020

Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(1) (if the assessee is required to submit return of income on October 31, 2020).

Note: The statement is required to be furnished by the due date of furnishing the return of income under section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has extended from October 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020

November, 2020

Monday, November 30, 2020

​​​​Annual return of income for the assessment year 2020-21 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)

Monday, November 30, 2020

​Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2019-20) to units holders​*

Monday, November 30, 2020

​Due date to exercise option of safe harbour rules for international transaction by furnishing Form 3CEFA.

Note: The option is required to be exercised by the due date of furnishing the return of income under section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020.

Monday, November 30, 2020

​Due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form 3CEFB.

Note: The option is required to be exercised by the due date of furnishing the return of income under section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020.

Monday, November 30, 2020

​Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2019-20. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A​*​

Monday, November 30, 2020

​Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2020)​.

Note: The application is required to be furnished by the due date of furnishing the return of income under section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has been further extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020.

Monday, November 30, 2020

​Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(1) (if the assessee is required to submit return of income on November 30, 2020)​.

Note: The statement is required to be furnished by the due date of furnishing the return of income under section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has been further extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020.

Monday, November 30, 2020

​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2020).

Note: The statement is required to be furnished by the due date of furnishing the return of income under section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has been extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020.

Monday, November 30, 2020

​Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2019-20 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is November 30, 2020).

Note: The statement is required to be furnished by the due date of furnishing the return of income under section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has been extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020.

Monday, November 30, 2020

Annual return of income for the assessment year 2020-21 for all assessee

Note:The due date for filing of return has been extended from July 31, 2020, October 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

Note: The due date for filing of return has been further extended from November 30, 2020 to January 31, 2021 vide press release, dated 24-10-2020 for the taxpayers (including their partners) who are required to get their accounts audited or who are required to furnish report in respect of international/specified domestic transactions

Note: The due date for filing of return has been further extended from November 30, 2020 to December 31, 2020 vide press release, dated 24-10-2020 for the other taxpayers.

December, 2020

Tuesday, December 15, 2020

​​Third instalment of advance tax for the assessment year 2021-22

Thursday, December 31, 2020

Return of income for the assessment year 2020-21 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or (d) an assessee who is required to furnish a report under section 92E.

Note: The due date for filing of return has been extended to December 31, 2020 vide Press Release, dated 24-10-2020.

Thursday, December 31, 2020

Due date for furnishing of various audit reports including tax audit report and report in respect of international/specified domestic transaction for the Assessment Year 2020-21*.

Note: The due date for furnishing of various audit reports including tax audit report and report in respect of international/specified domestic transaction has been extended to December 31, 2020 vide Press Release, dated 24-10-2020.

March, 2019

Friday, March 15, 2019

Fourth instalment of advance tax for the assessment year 2019-20

April, 2019

Monday, April 15, 2019

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2019

Tuesday, April 30, 2019

Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2018 to March 31, 2019.

Tuesday, April 30, 2019

Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2019.

Tuesday, April 30, 2019

​Due date for deposit of TDS for the period January 2019 to March 2019 when Assessing Officer has permitted quarterly deposit of TDS under section 192194A194D or 194H

May, 2019

Friday, May 31, 2019

​Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect of a financial year 2018-19.

Friday, May 31, 2019

​Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2018 by reporting financial institutions.

Friday, May 31, 2019

Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2018-19 and hasn't been allotted any PAN.​

June, 2019

Saturday, June 15, 2019

First instalment of advance tax for the assessment year 2020-21

Saturday, June 29, 2019

​Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2018-19.​

Sunday, June 30, 2019

Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2018-19

Sunday, June 30, 2019

Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2018-19. This statement is required to be furnished to the unit holders in form No. 64B

July, 2019

Monday, July 15, 2019

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2019

Monday, July 15, 2019

Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2019

Wednesday, July 31, 2019

Annual return of income for the assessment year 2019-20 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited or (d) an assessee who is required to furnish a report under section 92E.

The due date for filing of return has been extended from July 31, 2019 to August 31, 2019 vide Order [F.NO.225/157/2019-ITA.II], dated 23-07-2019

The due date for filing of return has been further extended from August 31, 2019 to November 30, 2019 for the income-tax assessees in the Union Territory of Jammu & Kashmir and Union Territory of Ladakh vide Order [F. NO. 225/306/2019-ITA-II] dated 31-10-2019.

Wednesday, July 31, 2019

Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2019)​

Wednesday, July 31, 2019

Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2019)​

Wednesday, July 31, 2019

Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(1) (if the assessee is required to submit return of income on or before July 31, 2019)

August, 2019

Saturday, August 31, 2019

Annual return of income for the assessment year 2019-20 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited or (d) an assessee who is required to furnish a report under section 92E.

The due date for filing of return has been extended from July 31, 2019 to August 31, 2019 vide Order [F.NO.225/157/2019-ITA.II], dated 23-07-2019

The due date for filing of return has been further extended from August 31, 2019 to November 30, 2019 for the income-tax assessees in the Union Territory of Jammu & Kashmir and Union Territory of Ladakh vide Order [F. NO. 225/306/2019-ITA-II] dated 31-10-2019.

September, 2019

Sunday, September 15, 2019

Second instalment of advance tax for the assessment year 2020-21

Monday, September 30, 2019

Audit report under section 44AB for the assessment year 2019-20 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2019).

The due date for filing of audit report under section 44AB has been extended from September 30, 2019 to October 31, 2019 vide Order [F.NO.225/157/2019-ITA.II], dated 27-09-2019.

The due date for filing audit report under section 44AB has been further extended from October 31, 2019 to November 30, 2019 for the income-tax assessees in the Union Territory of Jammu & Kashmir and Union Territory of Ladakh vide Order [F. NO. 225/306/2019-ITA-II] dated 31-10-2019.

Monday, September 30, 2019

Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is September 30, 2019)​

Monday, September 30, 2019

Annual return of income for the assessment year 2019-20 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited).

The due date for filing of annual return of income has been extended from September 30, 2019 to October 31, 2019 vide Order [F.NO.225/157/2019-ITA.II], dated 27-09-2019.

The due date for filing of annual return has been further extended from October 31, 2019 to November 30, 2019 for the income-tax assessees in the Union Territory of Jammu & Kashmir and Union Territory of Ladakh vide Order [F. NO. 225/306/2019-ITA-II] dated 31-10-2019.

Monday, September 30, 2019

Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on September 30, 2019)

Monday, September 30, 2019

Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(1) (if the assessee is required to submit return of income on September 30, 2019)

Monday, September 30, 2019

Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2018-19 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is September 30, 2019).​

October, 2019

Tuesday, October 15, 2019

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2019​

Tuesday, October 15, 2019

Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2019​

Thursday, October 31, 2019

​Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA)

Thursday, October 31, 2019

Copies of declaration received in Form No. 60 during April 1, 2019 to September 30, 2019 to the concerned Director/Joint Director​

Thursday, October 31, 2019

Due date for filing of audit report under section 44AB for the assessment year 2019-20 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2019)

Due date for filing of audit report under section 44AB -has been extended from September 30, 2019 to October 31, 2019 vide Order [F.NO.225/157/2019-ITA.II], dated 27-09-2019.

Due date for filing of audit report under section 44AB for all categories of the income-tax assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh has been extended from October 31, 2019 to November 30, 2019 vide Order [F. NO. 225/306/2019-ITA-II] dated 31-10-2019.

Thursday, October 31, 2019

Annual return of income for the assessment year 2019-20 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited).

The due date for filing of annual return of income has been extended from September 30, 2019 to October 31, 2019 vide Order [F.NO.225/157/2019-ITA.II], dated 27-09-2019.

The due date for filing of annual return of income for all categories of the income-tax assessees in the Union Territory of Jammu & Kashmir and Union Territory of Ladakh has been further extended from October 31, 2019 to November 30, 2019 vide Order [F. NO. 225/306/2019-ITA-II] dated 31-10-2019.

November, 2019

Saturday, November 30, 2019

​Annual return of income for the assessment year 2019-20 for all categories of the income-tax assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh.

The due date for filing of annual return for all categories of the income-tax assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh has been extended from October 31, 2019 to November 30, 2019 vide Order [F. NO. 225/306/2019-ITA-II] dated 31-10-2019.

Saturday, November 30, 2019

​Audit report under section 44AB for the assessment year 2019-20 for all categories of the income-tax assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh.

The due date for filing of audit report under section 44AB for all categories of the income-tax assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh has been extended from October 31, 2019 to November 30, 2019 vide Order [F. NO. 225/306/2019-ITA-II] dated 31-10-2019.

Saturday, November 30, 2019

​Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2018-19) to units holders​​

Saturday, November 30, 2019

​Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2018-19. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A​

Saturday, November 30, 2019

​Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2019)

Saturday, November 30, 2019

​Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(1) (if the assessee is required to submit return of income on November 30, 2019)

Saturday, November 30, 2019

​​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2019)​

Saturday, November 30, 2019

​Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2018-19 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is November 30, 2019).​​

December, 2019

Sunday, December 15, 2019

​Third instalment of advance tax for the assessment year 2020-21

March, 2018

Thursday, March 15, 2018

Fourth instalment of advance tax for the assessment year 2018-19.

April, 2018

Sunday, April 15, 2018

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2018

Monday, April 30, 2018

Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2017 to March 31, 2018.

Monday, April 30, 2018

Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2018.

Monday, April 30, 2018

Due date for deposit of TDS for the period January 2018 to March 2018 when Assessing Officer has permitted quarterly deposit of TDS under section 192194A194D or 194H.

May, 2018

Thursday, May 31, 2018

Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect of a financial year 2017-18.

Thursday, May 31, 2018

Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2017 by reporting financial institutions.

June, 2018

Friday, June 15, 2018

First instalment of advance tax for the assessment year 2019-20

Friday, June 29, 2018

Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2017-18.

Saturday, June 30, 2018

Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2017-18

Saturday, June 30, 2018

Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2017-18. This statement is required to be furnished to the unit holders in form No. 64B [As prescribed under Rule 12CA inserted by the Income-tax (First Amendment) Rules, 2015, w.e.f. 19-1-2015.]

July, 2018

Sunday, July 15, 2018

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2018

Sunday, July 15, 2018

Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2018.

Tuesday, July 31, 2018

Annual return of income for the assessment year 2018-19 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited or (d) an assessee who is required to furnish a report under section 92E.

The due date for filing of return has been extended from July 31, 2018 to August 31, 2018 vide Order [F.NO.225/242/2018-ITA.II], dated 26-7-2018.

Tuesday, July 31, 2018

Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2018)

Tuesday, July 31, 2018

Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit return of income on or before July 31, 2018)

September, 2018

Saturday, September 15, 2018

Second instalment of advance tax for the assessment year 2019-20

Sunday, September 30, 2018

Annual return of income for the assessment year 2018-19 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited).

The due date for filing of annual return of income has been extended from September 30, 2018 to October 15, 2018 vide Order [F.NO.225/358/2018-ITA.II], dated 24-9-2018.

The due date for filing of annual return of income has been further extended from October 15, 2018 to October 31, 2018 vide Order [F.NO.225/358/2018-ITA.II], dated 08-10-2018.

Sunday, September 30, 2018

Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on September 30, 2018)

Sunday, September 30, 2018

Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit return of income on September 30, 2018)

Sunday, September 30, 2018

Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2017-18 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is September 30, 2018).

October, 2018

Monday, October 15, 2018

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2018

Monday, October 15, 2018

Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2018

Monday, October 15, 2018

Due date for filing of audit report under section 44AB for the assessment year 2018-19 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2018) has been extended from September 30, 2018 to October 15, 2018 vide Order [F.NO.225/358/2018-ITA.II], dated 24-9-2018.

The due date for filing of audit report under section 44AB has been further extended from October 15, 2018 to October 31, 2018 vide Order [F.NO.225/358/2018-ITA.II], dated 08-10-2018.

Monday, October 15, 2018

Due date for filing of annual return of income for the assessment year 2018-19 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited) has been extended from September 30, 2018 to October 15, 2018 vide Order [F.NO.225/358/2018-ITA.II], dated 24-9-2018.

The due date for filing of annual return of income has been further extended from October 15, 2018 to October 31, 2018 vide Order [F.NO.225/358/2018-ITA.II], dated 08-10-2018.

Wednesday, October 31, 2018

Copies of declaration received in Form No. 60 during April 1, 2018 to September 30, 2018 to the concerned Director/Joint Director

Wednesday, October 31, 2018

Due date for filing of audit report under section 44AB for the assessment year 2018-19 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2018) has been further extended from October 15, 2018 to October 31, 2018 vide Order [F.NO.225/358/2018-ITA.II], dated 08-10-2018.

November, 2018

Friday, November 30, 2018

Annual return of income for the assessment year 2018-19 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)

Friday, November 30, 2018

Audit report under section 44AB for the assessment year 2018-19 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E

Friday, November 30, 2018

Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during 2017-18

Friday, November 30, 2018

Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2017-18) to units holders

Friday, November 30, 2018

Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2017-18. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A

Friday, November 30, 2018

Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2018)

Friday, November 30, 2018

Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit return of income on November 30, 2018)

Friday, November 30, 2018

Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2018)

Friday, November 30, 2018

Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2017-18 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is November 30, 2018).

December, 2018

Saturday, December 15, 2018

Third instalment of advance tax for the assessment year 2019-20

January, 2017

Tuesday, January 31, 2017Due date for filing of statement of financial transaction by banks or post office in respect of cash deposits during the period 09th November, 2016 to 30th December, 2016 aggregating to—
(i) Rs. 12,50,000 or more, in one or more current account of a person; or
(ii) Rs. 2,50,000 or more, in one or more accounts (other than a current account) of a person.
(iii) Cash deposits during the period 1st of April, 2016 to 9th November, 2016 in aforementioned accounts

March, 2017

Wednesday, March 15, 2017
Fourth instalment of advance tax for the assessment year 2017-18.

Friday, March 31, 2017
Lastdate for declaration of undisclosed income under Pradhan MantriGaribKalyanYojana, 2016.

Friday, March 31, 2017​
Due date for payment of second installment (i.e., 25% of tax, surcharge and penalty) under Income Declaration Scheme, 2016.

April, 2017

Sunday, April 30, 2017
Due date for e-filing of a statement in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2016 to March 31, 2017.

May, 2017

Wednesday, May 31, 2017
Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA​ of the Act respect of a financial year 2016-17.

Wednesday, May 31, 2017
Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k)​ (in Form No. 61B) for calendar year 2016 by reporting financial institutions.

June, 2017

Thursday, June 15, 2017
First instalment of advance tax for the assessment year 2018-19

Thursday, June 29, 2017
Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A​ in respect of its activities in financial year 2016-17.

Friday, June 30, 2017
Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2016-17

Friday, June 30, 2017
Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2016-17. This statement is required to be furnished to the unit holders in form No. 64B [As prescribed under Rule 12CA inserted by the Income-tax (First Amendment) Rules, 2015, w.e.f. 19-1-2015.]

July, 2017

Saturday, July 15, 2017
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2017

Monday, July 31, 2017
Annual return of income for the assessment year 2017-18 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited or (d) an assessee who is required to furnish a report under section 92E.

The due date for filing of return has been extended from July 31, 2017 to August 5, 2017 vide Order [F.No.225/270/2017/ITA.II], Dated 31-7-2017

Monday, July 31, 2017
Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2017)

Monday, July 31, 2017
Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit return of income on or before July 31, 2017)

August, 2017

Saturday, August 5, 2017Due date for filing of returns of income-tax for the assessment year 2017-18 has been extended from July 31, 2017 to August 5, 2017 vide Order [F.No.225/270/2017/ITA.II], Dated 31-7-2017

September, 2017

Friday, September 15, 2017
Second instalment of advance tax for the assessment year 2018-19

Saturday, September 30, 2017
Audit report under section 44AB for the assessment year 2017-18 in the case of a corporate-assessee or non-corporate assessee (whos is required to submit his/its return of income on September 30, 2017).

The due date for filing of audit report under section 44AB has been extended from September 30, 2017 to October 31, 2017 vide Order [F.No.225/270/2017/ITA.II], Dated 31-08-2017

Saturday, September 30, 2017
Annual return of income for the assessment year 2017-18 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited).

The due date for filing of return of income has been extended from September 30, 2017 to October 31, 2017 vide Order [F.No.225/270/2017/ITA.II], Dated 31-08-2017

Saturday, September 30, 2017
Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on September 30, 2017)

Saturday, September 30, 2017
Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit return of income on September 30, 2017)

Saturday, September 30, 2017
Due date for payment of last installment (i.e., 50% of tax, surcharge and penalty) under Income Disclosure Scheme, 2016.

October, 2017

Sunday, October 15, 2017
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2017

Tuesday, October 31, 2017Due date for filing of audit report under section 44AB for the assessment year 2017-18 in the case of a corporate-assessee or non-corporate assessee has been extended from September 30, 2017 to October 31, 2017 vide Order [F.No.225/270/2017/ITA.II], Dated 31-08-2017

November, 2017

Thursday, November 30, 2017
Annual return of income for the assessment year 2017-18 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)

Thursday, November 30, 2017
Audit report under section 44AB for the assessment year 2017-18 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E

Thursday, November 30, 2017
Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during 2016-17

Thursday, November 30, 2017
Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2016-17) to units holders

Thursday, November 30, 2017
Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2016-17. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A

Thursday, November 30, 2017
Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm's length price of the remuneration paid to the fund manager.

Thursday, November 30, 2017
Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2017)

Thursday, November 30, 2017
Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit return of income on November 30, 2017)

December, 2017

Friday, December 15, 2017
Third instalment of advance tax for the assessment year 2018-19

March, 2016

Tuesday, March 15, 2016

​Third instalment (in the case of an assessee other than a company) or fourth instalment (in the case of a company) of advance income tax for the assessment year 2016-17

April, 2016

Saturday, April 30, 2016

​​Due date for e-filing of a statement in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2015 to March 31, 2016. However, due date for e-filing of Form No. 61 in respect of declaration (in Form No. 60) received during the period January 1, 2016 to March 31, 2016 is extended to October 31, 2016 vide Circular No. 14, Dated 18/5/2016. ​

June, 2016

Thursday, June 30, 2016

​Return in respect of securities transaction tax for the financial year 2015-16 ​

Thursday, June 30, 2016

​​Report by an approved institution/public sector company under  section 35AC(4)/(5)​​ for the year ending March 31, 2016

Thursday, June 30, 2016

​​Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2015-16. This statement is required to be furnished to the unit holders in form No. 64B [As prescribed under Rule 12CA inserted by the Income-tax (First Amendment) Rules, 2015, w.e.f. 19-1-2015.]

July, 2016

Sunday, July 31, 2016Annual return of income for the assessment year 2016-17 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner (of a firm whose accounts are required to be audited) or (d) an assessee who is required to furnish a report under ​section 92E​​. The due date has been extended to 5th August, 2016 for all assessees throughout India. However, the due date has been further extended to 31st August 2016 for assessees in the State of Jammu & Kashmir vide ORDER [F.NO.225/195/2016/ITA.II], DATED 29-7-2016. The due date for filing of return by the assessees in the State of Jammu & Kashmir is further extended from 31st August 2016 to 30th September 2016 vide ORDER [F.NO.225/195/2016/ITA.II], DATED 26-8-2016

Sunday, July 31, 2016

​​Statement by scientific research association, university, college or other association or Indian scientific research company as required by ​rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2016)

Sunday, July 31, 2016

​​Due date for deposit of tax deducted at source under Section 194-IA​ for the month of June, 2016​

Sunday, July 31, 2016

​​​Application in Form 9A for exercising the option available under Explanation to section 11(1)​ to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2016)​

Sunday, July 31, 2016

​​​Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or ​11(2) (if the assessee is required to submit return of income on or before July 31, 2016)​​

August, 2016

Friday, August 5, 2016

Due date for filing of returns of income-tax for the assessment year 2016-17 has been extended from July 31, 2016 to August 5, 2016 vide ORDER [F.NO.225/195/2016/ITA.II], DATED 29-7-2016.

Wednesday, August 31, 2016

Due date for filing of returns of income-tax for the assessment year 2016-17 in case of assessees in the State of Jammu & Kashmir has been extended from July 31, 2016 to August 31, 2016 vide ORDER [F.NO.225/195/2016/ITA.II], DATED 29-7-2016. The due date is further extended to 30th September 2016 vide ORDER [F.NO.225/195/2016/ITA.II], DATED 26-8-2016.​

September, 2016

Thursday, September 15, 2016​​

Second instalment for payment of advance income-tax for the assessment year 2017-18​​

Friday, September 30, 2016​​

Audit report under section 44AB​​ for the assessment year 2016-17 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2016).​

The due date has been extended from September 30, 2016 to October 17, 2016 vide [F.NO.225/195/2016/ITA.II], dated 09-09-2016 and [F. No. 225/195/2016-ITA II], dated 14-09-2016.

Friday, September 30, 2016

​​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is September 30, 2016)​​

Friday, September 30, 2016

Annual return of income for the assessment year 2016-17 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner (of a firm whose accounts are required to be audited).

The due date has been extended from September 30, 2016 to October 17, 2016 vide ORDER [F.NO.225/195/2016/ITA.II], DATED 09-09-2016. ​

Friday, September 30, 2016

​​​Application in Form 9A for exercising the option available under Explanation to section 11(1)​ to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on September 30, 2016)​

Friday, September 30, 2016

​​​Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or ​11(2) (if the assessee is required to submit return of income on September 30, 2016)​

Friday, September 30, 2016

​​​Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB)​ [if company does not have any international/specified domestic transaction]​

Friday, September 30, 2016Due date for filing of returns of income-tax for the assessment year 2016-17 in case of assessees in the State of Jammu & Kashmir has been extended from August 31, 2016 to September 30, 2016 vide ORDER [F.NO.225/195/2016/ITA.II], DATED 26-8-2016.​

October, 2016

Monday, October 17, 2016​Due date to submit audit report under section 44AB​​​ and filing of annual return of income for the assessment year 2016-17 has been extended to October 17, 2016 [vide F.NO.225/195/2016/ITA.II, Dated 09-09-2016 and F. No. 225/195/2016-ITA II, dated 14-09-2016] for all taxpayers whose accounts are audited and who are liable to file return of income by September 30, 2016.​

Monday, October 31, 2016

​​Due date for furnishing of Annual audited accounts for each approved programmes under  section 35(2AA)​​

Monday, October 31, 2016

​​Due date for e-filing of a statement in Form No. 61 containing particulars of Form No. 60 received during the period January​ 1, 2016 to September 30, 2016

November, 2016

Wednesday, November 30, 2016

​​Annual return of income for the assessment year 2016-17 in the case of an assessee if he/it is required to submit a report under s​ection 92E​ pertaining to international or specified domestic transaction(s)

Wednesday, November 30, 2016

​Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2015-16. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A [As prescribed under Rule 12CA inserted by the Income-tax (First Amendment) Rules, 2015, w.e.f. 19-1-2015.]​

Wednesday, November 30, 2016

​​​Application in Form 9A for exercising the option available under Explanation to section 11(1)​ to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2016)​

Wednesday, November 30, 2016

​​​Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or ​11(2) (if the assessee is required to submit return of income on November 30, 2016)​

December, 2016

Thursday, December 15, 2016​

​Third instalment for payment of advance income-tax for the assessment year 2017-18​

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