The Direct Tax Code (DTC) 2025 introduces a comprehensive framework for direct tax compliance in India. This Master Compliance Docket consolidates all key compliance deadlines, reporting requirements, and regulatory obligations under the DTC, serving as an anchor reference for taxpayers, tax professionals, and legal advisors.
Annual Compliance Calendar
April
| Deadline | Obligation | Reference |
|---|---|---|
| April 30 | Advance tax payment (first instalment) | Section 408 |
| April 30 | TDS return filing (Q4) | Section 397(3)(b) |
| April 30 | TCS return filing (Q4) | Section 397(3)(b) |
| April 30 | Form 15G/15H declaration submission | Section 393(6) |
May
| Deadline | Obligation | Reference |
|---|---|---|
| May 31 | Return of income filing for individuals (non-audit) | Section 263(1)(c) |
| May 31 | Statement of financial transaction filing | Section 508 |
| May 31 | Annual information statement | Section 510 |
June
| Deadline | Obligation | Reference |
|---|---|---|
| June 15 | Advance tax payment (second instalment) | Section 408 |
| June 30 | TDS certificate issuance (Q4) | Section 395(4) |
July
| Deadline | Obligation | Reference |
|---|---|---|
| July 31 | Return of income filing for companies and audit cases | Section 263(1)(c) |
| July 31 | Tax audit report filing | Section 63 |
August
| Deadline | Obligation | Reference |
|---|---|---|
| August 31 | Return of income filing for partners of audit cases | Section 263(1)(c) |
September
| Deadline | Obligation | Reference |
|---|---|---|
| September 15 | Advance tax payment (third instalment) | Section 408 |
| September 30 | Transfer Pricing report filing | Section 172 |
October
| Deadline | Obligation | Reference |
|---|---|---|
| October 31 | Annual compliance audit report (RAs) | Regulation 25(3) |
| October 31 | TDS return filing (Q1) | Section 397(3)(b) |
November
| Deadline | Obligation | Reference |
|---|---|---|
| November 30 | Return of income filing (TP cases) | Section 263(1)(c) |
December
| Deadline | Obligation | Reference |
|---|---|---|
| December 15 | Advance tax payment (fourth instalment) | Section 408 |
| December 31 | TDS return filing (Q2) | Section 397(3)(b) |
January
| Deadline | Obligation | Reference |
|---|---|---|
| January 31 | TDS certificate issuance (Q3) | Section 395(4) |
February
| Deadline | Obligation | Reference |
|---|---|---|
| February 28 | TDS return filing (Q3) | Section 397(3)(b) |
March
| Deadline | Obligation | Reference |
|---|---|---|
| March 15 | Advance tax payment (final instalment) | Section 408 |
| March 31 | Financial year end | - |
Key Compliance Obligations
Return of Income Filing
| Category | Due Date | Reference |
|---|---|---|
| Individuals (non-audit) | May 31 | Section 263(1)(c) |
| Companies | July 31 | Section 263(1)(c) |
| Audit cases (non-company) | July 31 | Section 263(1)(c) |
| Partners of audit cases | August 31 | Section 263(1)(c) |
| Transfer Pricing cases | November 30 | Section 263(1)(c) |
Advance Tax Payment
| Instalment | Due Date | Amount | Reference |
|---|---|---|---|
| First | April 30 | 15% | Section 408 |
| Second | June 15 | 45% (cumulative) | Section 408 |
| Third | September 15 | 75% (cumulative) | Section 408 |
| Fourth | December 15 | 100% (cumulative) | Section 408 |
TDS Compliance
| Obligation | Due Date | Reference |
|---|---|---|
| TDS payment (Q1) | July 31 | Section 397(3)(a) |
| TDS payment (Q2) | October 31 | Section 397(3)(a) |
| TDS payment (Q3) | January 31 | Section 397(3)(a) |
| TDS payment (Q4) | April 30 | Section 397(3)(a) |
| TDS return (Q1) | July 31 | Section 397(3)(b) |
| TDS return (Q2) | October 31 | Section 397(3)(b) |
| TDS return (Q3) | January 31 | Section 397(3)(b) |
| TDS return (Q4) | April 30 | Section 397(3)(b) |
TCS Compliance
| Obligation | Due Date | Reference |
|---|---|---|
| TCS payment | Monthly (7 days) | Section 397(3)(a) |
| TCS return | Quarterly | Section 397(3)(b) |
Tax Audit
| Obligation | Due Date | Reference |
|---|---|---|
| Tax audit report filing | July 31 | Section 63 |
| Audit report for TP cases | September 30 | Section 172 |
Special Compliance Obligations
Research Analysts
| Obligation | Due Date | Reference |
|---|---|---|
| Annual compliance audit | October 31 | Regulation 25(3) |
| Complaint data disclosure | Monthly (7th) | Investor Charter |
| Periodic report (half-yearly) | April 30/October 30 | SEBI Circular |
Transfer Pricing
| Obligation | Due Date | Reference |
|---|---|---|
| TP documentation | September 30 | Section 171 |
| TP report filing | September 30 | Section 172 |
Foreign Assets Reporting
| Obligation | Due Date | Reference |
|---|---|---|
| Foreign assets disclosure | With return | Section 263(2)(b) |
Statement of Financial Transaction
| Obligation | Due Date | Reference |
|---|---|---|
| SFT filing | May 31 | Section 508 |
Penalty and Interest Provisions
Late Filing Fees
| Delay Period | Fee | Reference |
|---|---|---|
| Up to 1 month | Rs. 1,000/5,000 | Section 428 |
| Beyond 1 month | Rs. 1,000/5,000 | Section 428 |
Interest for Default
| Default | Rate | Reference |
|---|---|---|
| Late filing of return | 1% per month | Section 423 |
| Shortfall in advance tax | 1% per month | Section 424 |
| Deferment of advance tax | 1% per month | Section 425 |
Expert Legal Guidance
Anuj Desai & Associates provides comprehensive legal advisory services on direct tax compliance. Our direct tax experts help taxpayers and businesses understand their compliance obligations, meet deadlines, and navigate the regulatory framework. We assist in compliance planning, filing, and representation before income-tax authorities.
Disclaimer: This article provides general information and does not constitute legal advice. For specific guidance on direct tax compliance or any other matter, please consult qualified legal professionals.
Need Expert Legal Guidance?
Navigating the complex direct tax compliance framework requires experienced legal counsel. At Anuj Desai & Associates, we provide comprehensive direct tax advisory services, including:
- Compliance Planning: Strategic planning for compliance
- Filing Assistance: Assistance with return filing and reporting
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Contact us for expert legal guidance on your direct tax compliance matters.
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