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Income Tax

Direct Tax Code Compliance Calendar 2026-27

The Income-tax Act, 2025 takes full effect from 1 April 2026, replacing the 1961 statute. This calendar consolidates every recurring due date under the new Act for FY 2026-27 — monthly TDS/TCS deposits, quarterly statements and certificates, advance tax instalments, income-tax return deadlines, the tax audit report date, and a handful of event-linked year-end filings — into a single reference.

22 Jul 202620 min read

Income-tax Compliance Calendar — FY 2026-27

The Income-tax Act, 2025 takes full effect from 1 April 2026, replacing the 1961 statute. For the fiscal year 2026-27, the compliance cycle runs through monthly TDS/TCS deposits due by the 7th, quarterly TDS/TCS statements due at the end of the following month, matching quarterly certificates, four advance tax instalments, and the staggered income-tax return deadlines that fall between July and November 2027. A few event-linked obligations — foreign tax credit statements, refund claims, and dispute-settlement intimations — cluster at the year-end. This calendar captures every recurring due date under the new Act for the period April 2026 through the spill-over dates that follow in May–June 2027.

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01 April 2026 (Wednesday)

  • FY commencement reminder: Books-of-account maintenance thresholds apply where business/profession income exceeds Rs.1,20,000 or turnover exceeds Rs.10,00,000 (Rs.2,50,000/Rs.25,00,000 for individuals/HUF). Applicability: All assessees carrying on business or specified profession. Reference: Section 62, Income-tax Act 2025

07 April 2026 (Tuesday)

  • Deposit of tax deducted/collected for March, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025

30 April 2026 (Thursday)

  • Deposit of tax deducted/collected for March, 2026 (special extended due date for non-Government deductors). Applicability: All deductors/collectors other than Government offices, for TDS/TCS on income credited/paid in March. Reference: Section 218(2)(a), Income-tax Act 2025

  • Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for March, 2026. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025

07 May 2026 (Thursday)

  • Deposit of tax deducted/collected (TDS/TCS) for April, 2026 to the credit of Central Government (non-Government deductors). Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025

  • Deposit of tax deducted/collected for April, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025

15 May 2026 (Friday)

  • Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in March, 2026 — within 15 days from due date of Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025

30 May 2026 (Saturday)

  • Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for April, 2026. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025

31 May 2026 (Sunday)

  • Statement by trustees of approved superannuation fund (contributions/interest repaid to employees during the year) — within 2 months of FY end. Applicability: Trustees of approved Superannuation Funds. Reference: Rule 219(7), Income-tax Act 2025

07 June 2026 (Sunday)

  • Deposit of tax deducted/collected (TDS/TCS) for May, 2026 to the credit of Central Government (non-Government deductors). Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025

  • Deposit of tax deducted/collected for May, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025

14 June 2026 (Sunday)

  • Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in April, 2026 — within 15 days from due date of Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025

15 June 2026 (Monday)

  • First instalment of advance tax (not less than 15%) for Tax Year 2027-28. Applicability: All assessees liable to pay advance tax (Section 404 — liability where tax payable ≥ Rs.10,000). Reference: Section 408(1) Table Sl.No.1, Income-tax Act 2025

  • Certificate of tax deducted on salary (Form No. 130) for Tax Year 2025-26 — by 15th June of the FY immediately following the tax year. Applicability: All employers deducting TDS on salary. Reference: Rule 215(1) Table Sl.No.1, Income-tax Act 2025

30 June 2026 (Tuesday)

  • Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for May, 2026. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025

07 July 2026 (Tuesday)

  • Deposit of tax deducted/collected (TDS/TCS) for June, 2026 to the credit of Central Government (non-Government deductors). Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025

  • Deposit of tax deducted/collected for June, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025

15 July 2026 (Wednesday)

  • Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in May, 2026 — within 15 days from due date of Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025

30 July 2026 (Thursday)

  • Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for June, 2026. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025

31 July 2026 (Friday)

  • Return of income (ITR) for Tax Year 2025-26 — 'any other assessee' not covered by other categories. Applicability: Individuals/HUF/AOP/BOI not liable to audit and not carrying business/profession. Reference: Section 263(1)(c) Table Sl.No.4, Income-tax Act 2025

  • Quarterly TDS statement — Form No. 138 (salary deductions u/s 392, other than 392(7)) for quarter ending June, 2026. Applicability: All employers deducting TDS on salary. Reference: Rule 219(1)/(4) Table Sl.No.1, Income-tax Act 2025

  • Quarterly TDS statement — Form No. 140 (non-salary deductions, resident deductees) for quarter ending June, 2026. Applicability: All deductors of non-salary TDS (resident deductees). Reference: Rule 219(1)/(4) Table Sl.No.3, Income-tax Act 2025

  • Quarterly TDS statement — Form No. 144 (non-resident/RNOR deductees u/s 392(7)/393(2)/393(3)) for quarter ending June, 2026. Applicability: Deductors making payments to non-resident/RNOR deductees. Reference: Rule 219(1)/(4) Table Sl.No.2, Income-tax Act 2025

  • Quarterly TCS statement — Form No. 143 (tax collected at source u/s 394(1)) for quarter ending June, 2026. Applicability: All collectors of TCS. Reference: Rule 219(1)/(4) Table Sl.No.4, Income-tax Act 2025

07 August 2026 (Friday)

  • Deposit of tax deducted/collected (TDS/TCS) for July, 2026 to the credit of Central Government (non-Government deductors). Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025

  • Deposit of tax deducted/collected for July, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025

14 August 2026 (Friday)

  • Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in June, 2026 — within 15 days from due date of Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025

15 August 2026 (Saturday)

  • Quarterly certificate of non-salary TDS (Form No. 131) for quarter ending June, 2026 — within 15 days from due date of Form 140/144 statement. Applicability: All deductors of non-salary TDS. Reference: Rule 215(1) Table Sl.No.2, Income-tax Act 2025

  • Quarterly TCS certificate (Form No. 133) for quarter ending June, 2026 — within 15 days from due date of Form 143 statement. Applicability: All collectors of TCS. Reference: Rule 215(1) Table Sl.No.4, Income-tax Act 2025

30 August 2026 (Sunday)

  • Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for July, 2026. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025

31 August 2026 (Monday)

  • Return of income (ITR) for Tax Year 2025-26 — assessee with business/profession income NOT required to be audited (NEW category vs erstwhile 1961 Act). Applicability: Individuals/firms with business/profession income below tax-audit threshold, and partners of unaudited firms. Reference: Section 263(1)(c) Table Sl.No.3, Income-tax Act 2025

07 September 2026 (Monday)

  • Deposit of tax deducted/collected (TDS/TCS) for August, 2026 to the credit of Central Government (non-Government deductors). Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025

  • Deposit of tax deducted/collected for August, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025

14 September 2026 (Monday)

  • Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in July, 2026 — within 15 days from due date of Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025

15 September 2026 (Tuesday)

  • Second instalment of advance tax (not less than 45%, less earlier instalment) for Tax Year 2027-28. Applicability: All assessees liable to pay advance tax. Reference: Section 408(1) Table Sl.No.2, Income-tax Act 2025

30 September 2026 (Wednesday)

  • Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for August, 2026. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025

  • Tax audit report (Section 63 accountant's report) for Tax Year 2025-26 — assessees whose ITR due date is 31-Oct-2026 (companies / audited non-corporates / TP-report cases). Applicability: Businesses with turnover > Rs.1 Cr (Rs.10 Cr if cash transactions ≤5%); professionals with gross receipts > Rs.50 lakh. Reference: Section 63(1)/63(5)(a), Income-tax Act 2025

07 October 2026 (Wednesday)

  • Deposit of tax deducted/collected (TDS/TCS) for September, 2026 to the credit of Central Government (non-Government deductors). Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025

  • Deposit of tax deducted/collected for September, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025

15 October 2026 (Thursday)

  • Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in August, 2026 — within 15 days from due date of Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025

30 October 2026 (Friday)

  • Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for September, 2026. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025

31 October 2026 (Saturday)

  • Return of income (ITR) for Tax Year 2025-26 — companies; non-corporate assessees whose accounts are audit-required; partners of audited firms. Applicability: Companies; audited non-corporate assessees; partners/spouses per Section 10. Reference: Section 263(1)(c) Table Sl.No.2, Income-tax Act 2025

  • Quarterly TDS statement — Form No. 138 (salary deductions u/s 392, other than 392(7)) for quarter ending September, 2026. Applicability: All employers deducting TDS on salary. Reference: Rule 219(1)/(4) Table Sl.No.1, Income-tax Act 2025

  • Quarterly TDS statement — Form No. 140 (non-salary deductions, resident deductees) for quarter ending September, 2026. Applicability: All deductors of non-salary TDS (resident deductees). Reference: Rule 219(1)/(4) Table Sl.No.3, Income-tax Act 2025

  • Quarterly TDS statement — Form No. 144 (non-resident/RNOR deductees u/s 392(7)/393(2)/393(3)) for quarter ending September, 2026. Applicability: Deductors making payments to non-resident/RNOR deductees. Reference: Rule 219(1)/(4) Table Sl.No.2, Income-tax Act 2025

  • Quarterly TCS statement — Form No. 143 (tax collected at source u/s 394(1)) for quarter ending September, 2026. Applicability: All collectors of TCS. Reference: Rule 219(1)/(4) Table Sl.No.4, Income-tax Act 2025

07 November 2026 (Saturday)

  • Deposit of tax deducted/collected (TDS/TCS) for October, 2026 to the credit of Central Government (non-Government deductors). Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025

  • Deposit of tax deducted/collected for October, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025

14 November 2026 (Saturday)

  • Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in September, 2026 — within 15 days from due date of Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025

15 November 2026 (Sunday)

  • Quarterly certificate of non-salary TDS (Form No. 131) for quarter ending September, 2026 — within 15 days from due date of Form 140/144 statement. Applicability: All deductors of non-salary TDS. Reference: Rule 215(1) Table Sl.No.2, Income-tax Act 2025

  • Quarterly TCS certificate (Form No. 133) for quarter ending September, 2026 — within 15 days from due date of Form 143 statement. Applicability: All collectors of TCS. Reference: Rule 215(1) Table Sl.No.4, Income-tax Act 2025

30 November 2026 (Monday)

  • Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for October, 2026. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025

  • Return of income (ITR) for Tax Year 2025-26 — assessees/partners where Section 172 provisions apply (please verify applicability — cross-check against Transfer Pricing/Section 92E-equivalent report requirement). Applicability: Assessees covered under Section 172 of the Income-tax Act 2025. Reference: Section 263(1)(c) Table Sl.No.1, Income-tax Act 2025 [FLAGGED — verify cross-reference]

07 December 2026 (Monday)

  • Deposit of tax deducted/collected (TDS/TCS) for November, 2026 to the credit of Central Government (non-Government deductors). Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025

  • Deposit of tax deducted/collected for November, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025

15 December 2026 (Tuesday)

  • Third instalment of advance tax (not less than 75%, less earlier instalments) for Tax Year 2027-28. Applicability: All assessees liable to pay advance tax. Reference: Section 408(1) Table Sl.No.3, Income-tax Act 2025

  • Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in October, 2026 — within 15 days from due date of Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025

30 December 2026 (Wednesday)

  • Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for November, 2026. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025

07 January 2027 (Thursday)

  • Deposit of tax deducted/collected (TDS/TCS) for December, 2026 to the credit of Central Government (non-Government deductors). Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025

  • Deposit of tax deducted/collected for December, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025

14 January 2027 (Thursday)

  • Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in November, 2026 — within 15 days from due date of Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025

30 January 2027 (Saturday)

  • Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for December, 2026. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025

31 January 2027 (Sunday)

  • Quarterly TDS statement — Form No. 138 (salary deductions u/s 392, other than 392(7)) for quarter ending December, 2026. Applicability: All employers deducting TDS on salary. Reference: Rule 219(1)/(4) Table Sl.No.1, Income-tax Act 2025

  • Quarterly TDS statement — Form No. 140 (non-salary deductions, resident deductees) for quarter ending December, 2026. Applicability: All deductors of non-salary TDS (resident deductees). Reference: Rule 219(1)/(4) Table Sl.No.3, Income-tax Act 2025

  • Quarterly TDS statement — Form No. 144 (non-resident/RNOR deductees u/s 392(7)/393(2)/393(3)) for quarter ending December, 2026. Applicability: Deductors making payments to non-resident/RNOR deductees. Reference: Rule 219(1)/(4) Table Sl.No.2, Income-tax Act 2025

  • Quarterly TCS statement — Form No. 143 (tax collected at source u/s 394(1)) for quarter ending December, 2026. Applicability: All collectors of TCS. Reference: Rule 219(1)/(4) Table Sl.No.4, Income-tax Act 2025

07 February 2027 (Sunday)

  • Deposit of tax deducted/collected (TDS/TCS) for January, 2027 to the credit of Central Government (non-Government deductors). Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025

  • Deposit of tax deducted/collected for January, 2027 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025

14 February 2027 (Sunday)

  • Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in December, 2026 — within 15 days from due date of Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025

15 February 2027 (Monday)

  • Quarterly certificate of non-salary TDS (Form No. 131) for quarter ending December, 2026 — within 15 days from due date of Form 140/144 statement. Applicability: All deductors of non-salary TDS. Reference: Rule 215(1) Table Sl.No.2, Income-tax Act 2025

  • Quarterly TCS certificate (Form No. 133) for quarter ending December, 2026 — within 15 days from due date of Form 143 statement. Applicability: All collectors of TCS. Reference: Rule 215(1) Table Sl.No.4, Income-tax Act 2025

28 February 2027 (Sunday)

  • Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for January, 2027. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025

07 March 2027 (Sunday)

  • Deposit of tax deducted/collected (TDS/TCS) for February, 2027 to the credit of Central Government (non-Government deductors). Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025

  • Deposit of tax deducted/collected for February, 2027 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025

15 March 2027 (Monday)

  • Fourth/final instalment of advance tax (100%, less earlier instalments) for Tax Year 2027-28; also whole amount for assessees declaring presumptive income u/s 58(2)/61(2). Applicability: All assessees liable to pay advance tax; presumptive-scheme assessees (Sl.No.1/3 of s.58(2) table). Reference: Section 408(1) Table Sl.No.4 / 408(2), Income-tax Act 2025

  • Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in January, 2027 — within 15 days from due date of Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025

30 March 2027 (Tuesday)

  • Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for February, 2027. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025

31 March 2027 (Wednesday)

  • Statement in Form No. 44 (foreign tax credit) — statement of foreign income offered to tax and foreign tax deducted/paid, for Tax Year 2025-26 (within 12 months from end of relevant tax year, where ITR filed within time specified u/s 263(1)/(4)). Applicability: Assessees claiming Foreign Tax Credit for income taxed in a foreign country/specified territory. Reference: Rule referenced in Income-tax Act 2025 (rule 76 cross-reference), sub-rule (12) — Form No. 44 [equivalent to old Form 67 / Rule 128]

  • Intimation in Form No. 45 (evidence of dispute settlement) — required where foreign tax credit was earlier claimed on disputed tax and the dispute is subsequently settled (event-linked to settlement date, illustrative FY-end anchor shown). Applicability: Assessees who claimed Foreign Tax Credit on disputed foreign tax, now settled. Reference: Income-tax Act 2025, sub-rule (15) — Form No. 45 — date event-linked, flagged

  • Claim for refund of excess TDS deposited (Form No. 139) — to be furnished by deductor when applicable [event-linked, not a fixed annual date — illustrative FY-end anchor shown]. Applicability: Deductors seeking refund of excess tax deposited under Chapter XIX-B. Reference: Rule 219(6), Income-tax Act 2025 — date event-linked, flagged

14 April 2027 (Wednesday)

  • Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in February, 2027 — within 15 days from due date of Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS on rent/property/contract/professional payments outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025

31 May 2027 (Monday)

  • Quarterly TDS statement — Form No. 138 (salary deductions u/s 392, other than 392(7)) for quarter ending March, 2027 [FY26-27 Q4 — due date falls just after this FY closes, shown for continuity]. Applicability: All employers deducting TDS on salary. Reference: Rule 219(1)/(4) Table Sl.No.1, Income-tax Act 2025

  • Quarterly TDS statement — Form No. 140 (non-salary deductions, resident deductees) for quarter ending March, 2027 [FY26-27 Q4 — due date falls just after this FY closes, shown for continuity]. Applicability: All deductors of non-salary TDS (resident deductees). Reference: Rule 219(1)/(4) Table Sl.No.3, Income-tax Act 2025

  • Quarterly TDS statement — Form No. 144 (non-resident/RNOR deductees u/s 392(7)/393(2)/393(3)) for quarter ending March, 2027 [FY26-27 Q4 — due date falls just after this FY closes, shown for continuity]. Applicability: Deductors making payments to non-resident/RNOR deductees. Reference: Rule 219(1)/(4) Table Sl.No.2, Income-tax Act 2025

  • Quarterly TCS statement — Form No. 143 (tax collected at source u/s 394(1)) for quarter ending March, 2027 [FY26-27 Q4 — due date falls just after this FY closes, shown for continuity]. Applicability: All collectors of TCS. Reference: Rule 219(1)/(4) Table Sl.No.4, Income-tax Act 2025

15 June 2027 (Tuesday)

  • Quarterly certificate of non-salary TDS (Form No. 131) for quarter ending March, 2027 — within 15 days from due date of Form 140/144 statement. Applicability: All deductors of non-salary TDS. Reference: Rule 215(1) Table Sl.No.2, Income-tax Act 2025

  • Quarterly TCS certificate (Form No. 133) for quarter ending March, 2027 — within 15 days from due date of Form 143 statement. Applicability: All collectors of TCS. Reference: Rule 215(1) Table Sl.No.4, Income-tax Act 2025

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FY 2026-27 is the first full year under the Income-tax Act, 2025, and its compliance rhythm — monthly deposit obligations by the 7th, quarterly statements and certificates closing a month after each quarter-end, advance tax falling on 15 June, 15 September, 15 December, and 15 March, and ITR due dates staggered from 31 July through 30 November — demands a system that never misses a beat. At Anuj Desai & Associates, we track every obligation against the assessee’s category, prepare the returns and certificates, and lodge them directly with the department. If you would rather have us run the calendar, get in touch with our direct-tax compliance desk.

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