Income Tax Calendar: Key ITR Dates for Financial Year 2025-26

Introduction

Paying your taxes on time not only maximizes your savings but also helps you avoid penalties, interest charges, and a negative credit impact due to non-compliance. To keep you on track, we’ve created a month-by-month Income Tax Calendar highlighting key deadlines for the Financial Year 2025–26. Stay ahead of your obligations and never miss an important date.

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Income Tax Calendar 2025–2026

As the new financial year 2025–2026 begins, staying informed about key income tax deadlines is essential for smart financial planning and seamless compliance. This comprehensive guide outlines all the important dates—from advance tax payments to the filing of various statutory forms—that you need to monitor. Whether you’re an individual taxpayer, a business professional, or a financial consultant, keeping track of these critical timelines will help you avoid penalties, fulfill your obligations on time, and make well-informed tax decisions.

Income Tax Calendar: Key Deadlines for January 2025

Stay compliant and steer clear of penalties by keeping track of these important income tax deadlines scheduled for January 2025:

7 January 2025

Last date to deposit TDS/TCS deducted or collected for December 2024, excluding deductions under Sections 194-IA, 194-IB, 194M, and 194S (by specified persons).
Quarterly TDS payment deadline for the October–December 2024 quarter under Sections 192, 194A, 194D, and 194H, where quarterly payment is permitted by the Assessing Officer.

14 January 2025

Due date to issue TDS certificates for tax deducted in November 2024 under:
- Section 194-IA – Property transactions
- Section 194-IB – Rent payments
- Section 194M – Contractor/professional payments
- Section 194S – Crypto/digital asset transactions (by specified persons)

15 January 2025

Form 24G submission by government offices where TDS/TCS for December 2024 was deposited without a challan.
Quarterly TCS return filing for October–December 2024.
Form 15CC submission by authorized dealers for foreign remittances during October–December 2024.
Submission of Form 15G/15H declarations collected during October–December 2024.
Form 49BA filing by specified funds under Rule 114AAB for the October–December 2024 quarter.
Deadline to file belated or revised income tax returns for Assessment Year 2024–25 (extended from 31 December 2024 to 15 January 2025 as per Circular No. 21/2024).

30 January 2025

Issuance of quarterly TCS certificates for October–December 2024.
Challan-cum-statement filing for TDS deducted in December 2024 under:
- Section 194-IA
- Section 194-IB
- Section 194M
- Section 194S (by specified persons)

31 January 2025

Quarterly TDS return submission for October–December 2024.
Quarterly report by banks on non-deduction of TDS on time deposit interest (October–December 2024).
Sovereign Wealth Funds to file investment declaration for October–December 20

Income Tax Calendar 2025: Important Deadlines for February

Ensure timely compliance with this detailed ITR calendar for February 2025. Stay ahead of your tax obligations by tracking all key due dates and filing requirements:

7 February 2025

Last date to deposit TDS/TCS for the month of January 2025.
For government offices, any TDS/TCS paid without a challan must be credited to the Central Government on the same day.

14 February 2025

Deadline to issue TDS certificates for tax deducted in December 2024, under the following sections:
- Section 194-IA – TDS on property transactions
- Section 194-IB – TDS on rent payments
- Section 194M – TDS on payments to contractors/professionals
- Section 194S – TDS on crypto and virtual digital asset transactions (by specified persons)

15 February 2025

Submission of Form 24G by government offices for TDS/TCS paid in January 2025 without a challan.
Issuance of quarterly TDS certificates (Form 16A) for non-salary payments for the quarter ending 31 December 2024

Income Tax Calendar: Important Deadlines for March 2025

2 March 2025 – Submission of Challan-Cum-Statement for January 2025
Taxpayers must file the challan-cum-statement for TDS deducted under the following sections for January 2025:

Section 194-IA: TDS on property transactions (e.g., buyer’s tax deduction on property sale)
Section 194-IB: TDS on rent payments by individuals or HUFs not subject to audit
Section 194S: TDS on digital asset transactions (cryptocurrency) by specified persons
Section 194M: TDS on payments to contractors/professionals by individuals or HUFs not subject to audit

This ensures that taxes deducted during January 2025 are properly reported to the tax authorities.

7 March 2025 – Deposit of Tax Deducted for February 2025

Deposit TDS/TCS deducted or collected in February 2025 to the government’s account.
Government offices must deposit TDS/TCS paid without a challan on the same day to ensure prompt accounting.

15 March 2025 – Advance Tax and Form Submissions

Fourth installment of Advance Tax for AY 2025-26: Due for taxpayers whose total tax liability exceeds ₹10,000 after TDS/TCS adjustments.
Full advance tax payment for presumptive taxpayers (Sections 44AD / 44ADA): For businesses and professionals opting for presumptive taxation, the entire advance tax must be paid by this date.
Form 24G submission: Government offices to file Form 24G for TDS/TCS paid in February 2025 without challan.

17 March 2025 – Issuance of TDS Certificates for January 2025
TDS certificates must be issued for tax deducted in January 2025 under the following sections:

Section 194-IA: Property transactions
Section 194-IB: Rent payments
Section 194S: Digital asset transactions by specified persons
Section 194M: Payments to contractors and professionals by non-corporate entities

30 March 2025 – Submission of Challan-Cum-Statement for February 2025
Submit challan-cum-statements for TDS deducted under these sections for February 2025:

Section 194-IA (property transactions)
Section 194-IB (rent payments)
Section 194M (payments to contractors/professionals)
Section 194S (crypto/digital asset transactions by specified persons)

31 March 2025 – End-of-Year Filings and Reports

Country-by-Country Report (Form 3CEAD): Indian parent or alternate reporting entities must file this report for FY 2023-24 to ensure transparency of multinational group finances.
Country-by-Country Report for non-parent entities: Required if the parent entity is exempt or in a country without an exchange agreement, for the accounting year 1 April 2023 – 31 March 2024.
Form 67 – Foreign Tax Credit (FTC): Taxpayers claiming credit for foreign taxes paid in FY 2022-23 must upload Form 67, provided returns are filed under sections 139(1) or 139(4).
Updated Return of Income for AY 2022-23: Last date to file updated returns to correct errors or claim refunds if the original return was missed

Note on Income Tax Deadlines Beyond March 2025

April 2024 Income Tax Deadlines

7 April 2024: Government offices must deposit TDS/TCS deducted or collected in March 2024 on the same day if no challan is produced.
14 April 2024: Issue TDS certificates for February 2024 under Sections 194-IA (property), 194-IB (rent), 194M (contractors/professionals), and 194S (digital assets).
15 April 2024:
- Submit quarterly foreign remittance statements (Form 15CC) for Q4 ending March 2024.
- Stock exchanges submit Form 3BB for modified client codes (March 2024).
30 April 2024: Multiple filings including Form 24G (for March 2024 without challan), challan-cum-statements for TDS under Sections 194-IA, 194-IB, 194M, 194S (March 2024), TDS deposit by non-government taxpayers, Form 61, Form 15G/15H declarations, and quarterly TDS deposit for permitted taxpayers.

May 2024 Income Tax Deadlines

7 May 2024: Tax deposit for April 2024 by government offices on the same day if no challan.
15 May 2024: Issue TDS certificates for March 2024 and submit Form 24G for April 2024 without challan, quarterly TCS statement for Q4 FY 2023-24, and Form 3BB for April.
30 May 2024: Submit filings including Form 49C (non-residents with liaison offices), challan-cum-statements for April 2024 TDS, TCS certificates Q4 FY 2023-24, Form 61A (financial transactions FY 2023-24), Form 61B (reportable accounts 2023), PAN applications for specified financial transactions, and various donation-related forms.

June 2024 Income Tax Deadlines

7 June 2024: Tax deposit for May 2024; government offices pay same day if no challan.
14 June 2024: Issue TDS certificates for April 2024.
15 June 2024: Submit Form 24G for May 2024 without challan, quarterly TDS certificates for Q4 FY 2023-24, salary TDS certificate FY 2023-24, Form 3BB (May 2024), Form 64D (investment fund income FY 2023-24).
29 June 2024: Submit Form 3CEK by eligible investment funds.
30 June 2024: Multiple filings including challan-cum-statements for May 2024, Securities Transaction Tax return FY 2023-24, quarterly returns for non-deduction of TDS on time deposits, and Form 64B/C for distributions.

July 2024 Income Tax Deadlines

7 July 2024: Tax deposit for June 2024; government offices pay same day if no challan. Quarterly TDS deposit allowed for certain taxpayers.
15 July 2024: Issue TDS certificates for May 2024, foreign remittance statements for Q1 2024-25, quarterly TCS statement for Q1 2024-25, and submit Form 3BB for June 2024.
30 July 2024: Submit quarterly TCS certificates and challan-cum-statements for June 2024.
31 July 2024: Return of income for AY 2024-25 for most non-audited assessees; quarterly non-deduction of TDS returns; submissions by scientific research associations, pension funds, and sovereign wealth funds.

August to December 2024 Income Tax Deadlines

The following months follow similar patterns with key deadlines on the 7th, 14th/15th, and 30th/31st of each month for tax deposits, TDS certificate issuance, Form 24G submissions, quarterly filings, audit reports, and income tax return filings for various categories of taxpayers. Important highlights include:

September 2024: Second instalment of advance tax due for AY 2025-26; audit report submissions.
October 2024: Final date for certain audit reports; quarterly TDS and TCS filings.
November 2024: Return filings and audit reports for entities with international/domestic transactions.
December 2024: Last date for belated/revised returns for AY 2024-25 extended to 15 January 2025 for resident individuals

About the Author

shivani

Shivani is an accomplished writer who excels at simplifying complex legal concepts into straightforward, practical guidance. Her articles equip entrepreneurs with the essential knowledge to confidently navigate business laws, helping them successfully launch and manage their ventures.

June 26, 2025