Income Tax Due Dates
Complete compliance calendar for FY 2025-26 (AY 2026-27) - ITR filing, TDS returns, and advance tax.
ITR Filing Due Dates
| Category | Due Date |
|---|---|
| Individuals, HUF, AOP, BOI (Non-audit cases) | 31st July 2026 |
| Companies, LLPs, Audit cases | 31st October 2026 |
| Belated/ Revised Return | 31st December 2026 |
| Updated Return (Section 139(8A)) | 2 years from end of assessment year |
TDS Return Due Dates
| Quarter | Period | Due Date |
|---|---|---|
| Q1 | April - June | 31st July 2025 |
| Q2 | July - September | 31st October 2025 |
| Q3 | October - December | 31st January 2026 |
| Q4 | January - March | 31st May 2026 |
Advance Tax Due Dates
| Installment | Due Date | Minimum Payable |
|---|---|---|
| 1st | 15th June 2025 | 15% of estimated tax |
| 2nd | 15th September 2025 | 45% of estimated tax |
| 3rd | 15th December 2025 | 75% of estimated tax |
| 4th | 15th March 2026 | 100% of estimated tax |
Note: Advance tax is payable if estimated tax liability exceeds ₹10,000 in a financial year.
Late Filing Penalties
- • Section 234F: Late filing fee up to ₹5,000 (₹1,000 if income ≤ ₹5 lakh)
- • Section 234A: Interest @ 1% per month on tax due
- • Carry forward losses: Not allowed if return filed after due date