General educational information and estimates only. Verify facts, period and official sources. Not personal tax, legal or investment advice or an engagement confirmation. ICAI member without a Certificate of Practice; no public-practice engagement is created.
YOUR COMPLIANCE CALENDAR
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Dates, days remaining and the essential context. Open any entry for eligibility, exceptions and official sources.
Normal dates, not a live compliance feed. No extension is assumed unless an entry explicitly identifies a verified notification. Applicability can depend on taxpayer type, state, scheme, transaction and portal status. Check the linked official source and your portal dashboard before filing or paying.
22 dates
Income taxTax Year 2026–2793 days ago
Advance tax — first instalment
Liable taxpayers · regular schedule
More info about Advance tax — first instalment
Who this applies to Applies where advance tax after eligible TDS/TCS is ₹10,000 or more. Includes liable individuals, sole proprietors, firms and companies. Resident individuals aged 60 or over during the tax year with no business/professional income are exempt.
What to check Cumulative target: 15% of annual advance tax, less earlier instalments. The four regular targets are 15%, 45%, 75% and 100%; do not add them together. Eligible presumptive business/professional cases under section 58(2), Table items 1 or 3, follow the separate 15 March payment. Sections 403–408, Income-tax Act, 2025.
Date basis: Normal statutory date.
No extension verification recorded; check the official portal.
Individuals & sole proprietors · Optional reminder
More info about Review your filing situation and due date
Who this applies to Optional records reminder, not a statutory due date.
What to check Identify salary, business, audit and other relevant circumstances. Confirm the original return deadline on the official portal for that category; this reminder does not assign everyone the same filing deadline.
Date basis: Planning reminder.
No extension verification recorded; check the official portal.
Individuals & sole proprietors · Optional reminder
More info about Reconcile tax payments before filing
Who this applies to Optional records reminder, not a statutory due date.
What to check Compare your estimated annual liability with eligible TDS, TCS and payments. Review any self-assessment tax before submission and retain challan evidence. This is a preparation reminder, not a new payment deadline.
Date basis: Planning reminder.
No extension verification recorded; check the official portal.
Who this applies to Persons required to deduct tax; special rules apply to government deductors and specified transactions.
What to check Ordinary due date for depositing tax deducted in August. Check the correct challan, section, PAN/TAN and any transaction-specific timetable.
Date basis: Normal statutory date.
No extension verification recorded; check the official portal.
Who this applies to Applies where advance tax after eligible TDS/TCS is ₹10,000 or more. Includes liable individuals, sole proprietors, firms and companies. Resident individuals aged 60 or over during the tax year with no business/professional income are exempt.
What to check Cumulative target: 45% of annual advance tax, less earlier instalments. The four regular targets are 15%, 45%, 75% and 100%; do not add them together. Eligible presumptive business/professional cases under section 58(2), Table items 1 or 3, follow the separate 15 March payment. Sections 403–408, Income-tax Act, 2025.
Date basis: Normal statutory date.
No extension verification recorded; check the official portal.
More info about GSTR-1 for September — monthly filers
Who this applies to Monthly GSTR-1 filers; excludes taxpayers not required to file this return.
What to check Ordinary monthly outward-supplies return date. Check portal notices and the taxpayer dashboard for the applicable period and any notified extension.
Date basis: Normal statutory date.
Source checked: .
Normal rule and stated applicability reviewed; this is not a check of future extensions or your portal account.
No extension verification recorded; check the official portal.
More info about GSTR-3B for July–September — QRMP group 1
Who this applies to QRMP quarterly GSTR-3B filers with principal place of business in the 22nd-day state/UT group. This is not the deadline for monthly filers or the 24th-day group.
What to check Ordinary QRMP quarterly return date for group 1. Confirm state grouping and eligibility on the GST portal.
Date basis: Normal statutory date.
No extension verification recorded; check the official portal.
More info about GSTR-3B for July–September — QRMP group 2
Who this applies to QRMP quarterly GSTR-3B filers with principal place of business in the 24th-day state/UT group. This is not the deadline for monthly filers or the 22nd-day group.
What to check Ordinary QRMP quarterly return date for group 2. Confirm state grouping and eligibility on the GST portal.
Date basis: Normal statutory date.
No extension verification recorded; check the official portal.
More info about Quarterly TCS statement — July to September
Who this applies to Persons required to collect and report TCS for the quarter.
What to check For Tax Year 2026–27, Rule 219 of the Income-tax Rules, 2026 sets the quarterly TCS statement deadline at 31 October, using Form 143. Deposit dates and certificate requirements are separate obligations.
Date basis: Normal statutory date.
No extension verification recorded; check the official portal.
Income-tax return — cases ordinarily subject to audit
Companies and other applicable audit cases
More info about Income-tax return — cases ordinarily subject to audit
Who this applies to Companies and other taxpayers covered by the ordinary 31 October return deadline, including applicable audited individuals and sole proprietors. Cases requiring a section 92E report ordinarily follow a different deadline. Check notified extensions.
What to check Normal section 139(1) return date for applicable audit cases. The audit-report timetable and any notified change must be checked separately.
Date basis: Normal statutory date.
No extension verification recorded; check the official portal.
Who this applies to Applies where advance tax after eligible TDS/TCS is ₹10,000 or more. Includes liable individuals, sole proprietors, firms and companies. Resident individuals aged 60 or over during the tax year with no business/professional income are exempt.
What to check Cumulative target: 75% of annual advance tax, less earlier instalments. The four regular targets are 15%, 45%, 75% and 100%; do not add them together. Eligible presumptive business/professional cases under section 58(2), Table items 1 or 3, follow the separate 15 March payment. Sections 403–408, Income-tax Act, 2025.
Date basis: Normal statutory date.
No extension verification recorded; check the official portal.
Eligible taxpayers who missed the original due date
More info about Belated return deadline
Who this applies to Belated returns under the 1961 Act, before assessment completion and subject to fees, interest and restrictions.
What to check The Department transition FAQ identifies 31 December 2026 as the normal last date for an AY 2026–27 belated return. Check assessment status and consequences before filing.
Date basis: Normal statutory date.
Source checked: .
Normal rule and stated applicability reviewed; this is not a check of future extensions or your portal account.
No extension verification recorded; check the official portal.
Individuals & sole proprietors · Optional reminder
More info about Review investment and capital-gain records
Who this applies to Optional records reminder, not a statutory due date.
What to check Reconcile broker and investment statements, acquisition and sale dates, costs and already-paid tax. Record unresolved differences before the final advance-tax review.
Date basis: Planning reminder.
No extension verification recorded; check the official portal.
More info about Quarterly TCS statement — October to December
Who this applies to Persons required to collect and report TCS for the quarter.
What to check For Tax Year 2026–27, Rule 219 of the Income-tax Rules, 2026 sets the quarterly TCS statement deadline at 31 January, using Form 143. Earlier years use their applicable law and forms.
Date basis: Normal statutory date.
No extension verification recorded; check the official portal.
Who this applies to Applies where advance tax after eligible TDS/TCS is ₹10,000 or more. Includes liable individuals, sole proprietors, firms and companies. Resident individuals aged 60 or over during the tax year with no business/professional income are exempt.
What to check Cumulative target: 100% of annual advance tax, less earlier instalments. The four regular targets are 15%, 45%, 75% and 100%; do not add them together. Eligible presumptive business/professional cases under section 58(2), Table items 1 or 3, follow the separate 15 March payment. Sections 403–408, Income-tax Act, 2025.
Date basis: Normal statutory date.
No extension verification recorded; check the official portal.
More info about Advance tax — eligible presumptive cases
Who this applies to Liable taxpayers declaring income under section 58(2), Table items 1 or 3, with advance tax of ₹10,000 or more after eligible TDS/TCS.
What to check Pay the full annual advance tax by 15 March under section 408(2). This concession is not available to every sole proprietor or every presumptive scheme. It corresponds to the eligible business/professional routes formerly in sections 44AD and 44ADA. Earlier advance-tax payments count towards the amount due.
Date basis: Normal statutory date.
No extension verification recorded; check the official portal.
Individuals & sole proprietors · Optional reminder
More info about Complete your year-end evidence checklist
Who this applies to Optional records reminder, not a statutory due date.
What to check Collect available interest, loan, payroll and investment records. Request missing evidence and keep facts for different tax years separate. This reminder does not suggest entering transactions merely to obtain a deduction.
Date basis: Planning reminder.
No extension verification recorded; check the official portal.
Individuals & sole proprietors · Optional reminder
More info about Close the tax-year record file
Who this applies to Voluntary year-end records reminder; this is not a statutory filing deadline.
What to check Capture year-end bank, investment, loan, deduction and business records. Confirm that eligible actions were completed within the period; do not backdate transactions or evidence.
Date basis: Planning reminder.
No extension verification recorded; check the official portal.
Who this applies to Eligible taxpayers correcting a return filed under section 139(1) or 139(4), before assessment completion and subject to applicable section 234-I fees.
What to check Section 139(5), as substituted by section 5(b) of the Finance Act, 2026, permits revision before the end of the relevant assessment year or completion of assessment, whichever is earlier. For AY 2026–27 the calendar endpoint is 31 March 2027. Confirm eligibility, applicable fee and portal availability.
Date basis: Normal statutory endpoint; earlier assessment completion can apply.
No extension verification recorded; check the official portal.
More info about Updated-return outer window — AY 2022–23
Who this applies to ITR-U is restricted and generally cannot decrease tax, increase a refund or create/enhance a loss; additional tax applies.
What to check Current 48-month outer window — subject to eligibility. For AY 2022–23, count 48 months from the end of that assessment year under section 139(8A) of the 1961 Act. Check prior proceedings, exclusions, additional tax and portal availability before filing.
Date basis: Verify before relying.
Source checked: .
Normal rule and stated applicability reviewed; this is not a check of future extensions or your portal account.
No extension verification recorded; check the official portal.
