January 14
Quarterly filing of Statement of TDS for payments (other than salary) to Non Residents/ Residents but not ordinarily residents, for the quarter Oct – Dec (Form No. 27Q and 27A)
January 15
Quarterly filing of Statement of TDS for Salary and TDS for payments (other than salary) to Residents for the quarter Oct – Dec (Form No. 24Q and 27A)
March 15
Payment of advance tax (for both income tax and FBT)
For corporate assessee: upto 100% of advance tax payable.
For non-corporate assessee: upto 100% of advance tax payable
March 31
End of Financial year
The last date for making investments in tax-saving instruments for claiming deduction under chapter VI of the Income Tax Act
Last date for submitting rent receipts and bills for reimbursement of medical and conveyance allowances to your employer
April 01
Start of new Financial year
April 30
Deadline for issuing TDS Certificate/ Form16
June 14
Quarterly filing of Statement of TDS for payments (other than salary) to Non Residents/ Residents but not ordinarily residents, for the quarter Jan – Mar (Form No. 27Q and 27A)
June 15
Quarterly filing of Statement of TDS for Salary and TDS for payments (other than salary) to Residents for the quarter Jan – Mar (Form No. 24Q and 27A)
Payment of advance tax (for both income tax and FBT)
For corporate assessee: upto 15% of advance tax payable.
For non-corporate assessee: NIL
July 14
Quarterly filing of Statement of TDS for payments (other than salary) to Non Residents/ Residents but not ordinarily residents, for the quarter Apr – Jun (Form No. 27Q and 27A)
July 15
Quarterly filing of Statement of TDS for Salary and TDS for payments (other than salary) to Residents for the quarter Apr – Jun (Form No. 24Q and 27A)
July 31
Due date for filing income tax returns for salaried tax payers and for non corporate assessee whose accounts are not required to be audited
September 15
Payment of advance tax (for both income tax and FBT)
For corporate assessee: upto 45% of advance tax payable.
For non-corporate assessee : upto 30% of advance tax payable
September 30
Due date for filing income tax returns for:
A company
A person other than a company whose accounts are required to be audited under the Income Tax Act or any other law
A working partner of a firm whose accounts are required to be audited under the Income Tax Act or any other law
October 14
Quarterly filing of Statement of TDS for payments (other than salary) to Non Residents/ Residents but not ordinarily residents, for the quarter Jul – Sep (Form No. 27Q and 27A)
October 15
Quarterly filing of Statement of TDS for Salary and TDS for payments (other than salary) to Residents for the quarter Jul – Sep (Form No. 24Q and 27A)
October 31
Due date for filing income tax returns for non corporate assessee, not covered in July 31 and September 30 due date
December 15
Payment of advance tax (for both income tax and FBT)
For corporate assessee: upto 75% of advance tax payable.
For non-corporate assessee : upto 60% of advance tax payable
Generic Dates:
7th of every month: Payment of TDS and TCS collected during the last month (except for TDS deducted in last month of the accounting year, payment should be made within 2 months from the last date of the accounting year)
15th of every month: Deposit of provident fund contribution for the last month
20th of every month: Payment of Professional Tax deducted during the last month
21st of every month: Deposit of ESIC contribution (Employee State Insurance Corporation) for the last month