Timely payment of taxes not only gets you immense benefits in terms of savings but also keeps you out of troubles like penalisation, bad credit scores due to non-compliance, etc. Here is a month-wise income tax calendar with due dates for the financial year 2024-25 to ensure that you do not forget these important dates under Income Tax.
April 2024
*Due date | Purpose | Period | Description |
14th April
| TDS Certificate (Form 16B) | Feb‘24 | Issuance of TDS certificate for Tax deducted under section 194IA** |
TDS Certificate (Form 16C)
| Feb‘24 | Issuance of TDS certificate for Tax deducted under section 194IB*** | |
TDS Certificate (Form 16D)
| Feb‘24 | Issuance of TDS certificate for Tax deducted under section 194M*** | |
15th April* | PF/ ESI | Mar’24 | Depositing contribution towards PF/ ESI |
30th April | TDS Challan cum Statement in case of Section 194IA, 194IB and 194-M | Mar‘24 | Furnishing of challan-cum-statement under Section 194IA (Form 26QB), 194IB(Form 26QC), and 194M |
Depositing TDS & TCS liabilities to the Income Tax department | Mar‘24 | TDS & TCS liabilities deposit for March 2024. |
May 2024
*Due date | Purpose | Period | Description |
7th May | Depositing TDS & TCS liabilities to the Income Tax department | Apr‘24 | TDS & TCS liabilities deposit for April 2024. |
15th May | TDS Certificate (Form 16B) TDS Certificate (Form 16C) TDS Certificate (Form 16D) | Mar‘24 | Issuing TDS certificates for tax deducted under sections 194-IA, 194-IB, and 194M. |
Quarterly TCS return | Jan-Mar‘24 | Quarterly statement for TCS (Form 27EQ) for the quarter ending March 24. | |
PF/ESI | Apr‘24 | Depositing contribution towards PF/ ESI | |
30th May | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Apr‘24 | Furnishing of challan-cum-statement under Section 194IA (Form 26QB), 194IB(Form 26QC), and 194M |
LLP Form-11 | FY 2023-24 | Annual statement filing of LLP with details of business and partners of LLP for FY 2023-24. | |
Quarterly TCS Certificate | Jan-Mar’24 | Issue of TCS certificate for Quarter 4 of FY 2023-24. | |
31st May | Quarterly TDS Return | Jan-Mar’24 | Quarterly statement for TDS deposited for quarter ending March 2024. |
June 2024
*Due date | Purpose | Period | Description |
7th June | Depositing TDS & TCS liabilities to the Income Tax department | May‘24 | TDS & TCS liabilities deposit for May 2024. |
14th June | TDS Certificate (Form 16B) | Apr‘24 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M. |
TDS Certificate (Form 16C) | Apr’24 | Issuance of TDS certificate for Tax deducted under section 194-IB*** | |
TDS Certificate (Form 16D) | Apr’24 | Issuance of TDS certificate for Tax deducted under section 194-M*** | |
15th June | TDS certificates for other than salary payments | Jan-Mar’24 | Issuing TDS certificates (Form 16A) |
TDS certificates for salary | FY 2023-24 | Issuing TDS certificates (Form 16) to the employees for tax deducted at source on salary | |
Advance tax first instalment | FY 2024-25 | Advance tax payment for FY 2024-25 (AY 2025-26).
15 percent of the estimated tax as advance tax instalment. | |
PF/ ESI | May‘24 | Depositing contribution towards PF/ESI. | |
30th June | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | May‘24 | Furnishing of challan-cum-statement under Section 194IA (Form 26QB), 194IB(Form 26QC), and 194M |
July 2024
*Due date | Purpose | Period | Description |
7th July | Depositing TDS & TCS liabilities to the Income Tax department | Jun‘24 | TDS & TCS Liabilities Deposit for June 2024. |
15th July | TDS Certificate (Form 16B) | May‘24 | Issuance of TDS certificate for Tax deducted under section 194-IA** |
TDS Certificate (Form 16C) | May‘24 | Issuance of TDS certificate for Tax deducted under section 194-IB*** | |
TDS Certificate (Form 16D) | May‘24 | Issuance of TDS certificate for Tax deducted under section 194-M*** | |
| PF/ESI | Jun’24 | Depositing contribution towards PF/ESI |
| Quarterly TCS return | Apr to Jun‘24 | Quarterly statement for TCS (Form 27EQ) for the quarter ending June 24. |
30th July | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Jun‘24 | Furnishing of challan-cum-statement under Section 194IA (Form 26QB), 194IB(Form 26QC), and 194M |
Quarterly TCS Certificate | Apr-Jun’24 | Issue of TCS certificate ( FORM 27D) for Quarter 1 of FY 2024-25 | |
31st July | Furnishing quarterly TDS returns (Salary and non-salary) | Apr to Jun‘24 | Quarterly statement for TDS (Form 24Q or Form 26Q) for the quarter ending June 24. |
Income tax return filing | FY 2023-24
| Income tax return filing for FY 2023-24 for individuals and entities not liable for tax audit, and who have not entered into any international or specified domestic transaction. |
August 2024
*Due date | Purpose | Period | Description |
7th Aug | Depositing TDS & TCS liabilities to the Income Tax department | Jul‘24 | TDS & TCS liabilities deposit for July 2024. |
14th Aug | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Jun‘24 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M. |
15th Aug | PF/ESI | Jul’24 | Depositing contribution towards PF/ESI |
Quarterly TDS certificates for other than salary payments. | Apr to Jun’24 | Issuing TDS certificates other than salary payments (Form 16A) for the quarter ending June 2024 | |
30th Aug | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Jul‘24 | Furnishing of challan-cum-statement under Section 194IA (Form 26QB), 194IB(Form 26QC), and 194M |
September 2024
*Due date | Purpose | Period | Description |
7th Sep | TDS /TCS Liability Deposit | Aug‘24 | Depositing TDS/ TCS liability |
14th Sep | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Jul‘24 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M |
15th Sep | PF/ESI | Aug’24 | Depositing contribution towards PF/ESI |
Second advance tax instalment | FY 2024-25 | Advance tax payment for FY 2024-25 (AY 2025-26).
45% of the total estimated tax as advance tax instalment (after deducting the advance tax paid in previous instalments). | |
30th Sep | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Aug‘24 | Furnishing of challan-cum-statement under Section 194IA (Form 26QB), 194IB(Form 26QC), and 194M |
Tax audit report | FY 2023-24
| Submission of the audit report (Section 44AB) for FY 2023-24 for those assessees covered under tax audit but do not have any international or specified domestic transactions. |
October 2024
*Due date | Purpose | Period | Description |
7th Oct | TDS /TCS Liability Deposit | Sep‘24 | Depositing TDS/ TCS liability |
15th Oct | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Aug‘24 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M |
PF/ESI | Sep’24 | Depositing contribution towards PF/ESI | |
TCS quarterly return | July to Sep‘24 | Quarterly statement for TCS (Form 27EQ) for quarter ending September 24. | |
30th Oct | Quarterly TCS certificate | July to Sep‘24 | Issue of TCS certificate (FORM 27D) for the quarter ending September 24. |
Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Sep‘24 | Furnishing of challan-cum-statement under Section 194IA (Form 26QB), 194IB(Form 26QC), and 194M | |
31st Oct | Quarterly TDS return (Salary and non-salary) | July to Sep‘24 | The quarterly quarterly statement for TDS (Form 24Q or Form 26Q) for the quarter ending September 24. |
ITR filing for assessee covered under tax audit. | FY 2023-24 | ITR filing for assessments requiring audit (not having international or specified domestic transactions). | |
Transfer pricing audit report | FY 2023-24 | Submission of the audit report for FY 23-24 for assessee having international or specified domestic transactions |
November 2024
*Due date | Purpose | Period | Description |
7th Nov | TDS /TCS Liability Deposit | Oct‘24 | Depositing TDS/ TCS liability |
14th Nov | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Sep‘24 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M |
15th Nov | PF/ESI | Oct’24 | Depositing contribution towards PF/ESI |
TDS Certificate (Form 16A) | July to Sep’24
| Quarterly TDS certificate (Other than salary) | |
30th Nov | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Oct‘24 | Furnishing of challan-cum-statement under Section 194IA (Form 26QB), 194IB(Form 26QC), and 194M |
ITR filing for transfer pricing cases | FY 2023-24 | ITR filing for TP cases (for assessee having international and specified domestic transactions) |
December 2024
*Due date | Purpose | Period | Description |
7th Dec | TDS /TCS Liability Deposit | Nov‘24 | Depositing TDS/ TCS liability |
15th Dec | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Oct‘24 | Issuing TDS certificates for tax deducted under sections 194-IA, 194-IB, and 194M |
15th Dec | PF/ESI | Nov’24 | Depositing contribution towards PF/ESI |
Third advance tax instalment | FY 2024-25 | Advance tax payment for FY 2024-25 (AY 2025-26).
75% of the estimated tax as advance tax instalment (calculated after deducting the advance tax paid in previous instalments) | |
30th Dec | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Nov 24 | Furnishing of challan-cum-statement under Section 194IA (Form 26QB), 194IB(Form 26QC), and 194M |
31st Dec | Belated return or Revised return | FY 2023-24 | The due date for filing a belated or revised return. |
January 2025
*Due date | Purpose | Period | Description |
7th Jan | TDS /TCS Liability Deposit | Dec‘24 | Depositing TDS/ TCS liability |
14th Jan | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Nov‘24 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M |
15th Jan | PF/ESI | Dec’24 | Depositing contribution towards PF/ESI |
TCS Return (Quarterly)
| Oct to Dec‘24 | Statement of TCS (Form 27EQ) deposited under income tax laws. | |
30th Jan | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Dec‘24 | Furnishing of challan-cum-statement under Section 194IA (Form 26QB), 194IB(Form 26QC), and 194M |
Quarterly TCS certificate | Oct to Dec’24
| Issue of TCS certificate (FORM 27D) for the quarter ending. | |
31st Jan | Quarterly TDS returns (Salary and non-salary) | Oct to Dec‘24 | The quarterly statement for TDS (Form 24Q or Form 26Q) for the quarter ending December 24. |
February 2025
*Due date | Purpose | Period | Description |
7th Feb | TDS/ TCS liability deposit | Jan‘25 | Depositing TDS/ TCS liability |
14th Feb | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Dec‘24 | Issuing TDS certificates for tax deducted under sections 194-IA, 194-IB, and 194M |
15th Feb | PF/ESI | Jan’25 | Depositing contribution towards PF/ESI |
Quarterly TDS certificates other than salary payments | Oct to Dec’24 | Form 16A |
March 2025
*Due date | Purpose | Period | Description |
2nd Mar | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Jan‘25 | Furnishing of challan-cum-statement under Section 194IA (Form 26QB), 194IB(Form 26QC), and 194M |
7th Mar | TDS /TCS Liability Deposit | Feb‘25 | Depositing TDS/ TCS liability |
15th Mar | PF/ESI | Feb‘25 | Depositing contribution towards PF/ESI |
Final advance tax payment | Jan to Mar’25 | Advance tax payment for FY 2024-25 (AY 2025-26).
100% of the estimated tax as advance tax instalment (calculated after deducting advance tax previous instalments) | |
17th Mar | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Jan‘25 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M |
30th Mar | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Feb‘25 | Furnishing of challan-cum-statement under Section 194IA (Form 26QB), 194IB(Form 26QC), and 194M |
*Above due dates are subject to any changes notified by the department based on the recommendations and situations.
** 194-IA- TDS on payment made by the person transferring Immovable property valuing more than fifty lakh rupees.
*** 194-IB- TDS on Rent paid by Individual /HUF to any resident exceeding fifty thousand rupees p.m.
194-M – TDS on contractual payments made by Individual/HUF to any resident exceeding fifty lakh rupees.