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Important Due Dates under Direct Taxes
Sr. No. Nature Details April May June July Sept. Oct. Nov. Dec. Jan. Mar.
A TDS STATEMENTS

FORM NO.

                    
1. Salaries Quarterly 24Q                    
  Other than salaries Quarterly 26Q                    
 

Payments other than salary to Non- Residents/NORs [also see Note (1) below]

 Quarterly 27Q                    
  Quarter ending (For 1, 2 & 3)                        
  June           15            
  September               15        
  December                     15  
  March       15                
B RETURN FOR NON-DEDUCTION OF TAX

FORM NO.

                  
 

Interest other than interest on Securities not exceeding ₹ 10,000/- by every branch of a banking company without deducting tax

26QAA Quarterly

       30 31   31     31  
C

RETURNS OF TAX COLLECTION AT SOURCE (See Note 6)

FORM NO.

                  
  Quarterly returns 27EQ   15   15   15     15  
D

RETURNS OF INCOME (ROI) AND WEALTH (ROW)

FORM NO.

                  
   

ROI Refer Note 10)

ROW (Refer Note 7)

                    
1

i) Companies other than those claiming exemption u/s. 11 or required to file a report in Section 92E (Note 11)

 6 BA         30          
 

ii) Company required to furnish report in Section 92E

 6               30      
2 Non-Corporate assessees                        
  a) Having Business Income                        
 

i) Required to get their accounts audited under I. Tax law or any other law (Note 11)

 4 or 5 BA         30          
  ii) Working partner of a firm 3 BA         30

 

          
  iii) Any other assessees

3, 4 or 5 4S-Sugam

 BA       31            
  b) Having no Business Income

1 Sahaj or 2

 BA       31            
 

c) Charitable Trusts or societies or companies u/s. 25 claiming exemption u/s. 11

 7 -         30          
E

ADVANCE TAX PAYMENTS FOR INCOME TAX

AGGREGATE TAX PAYABLE UP TO DUE DATE

                  
    Companies Others                    
  1. First Instalment 15% NIL     15              
  2. Second Instalment 45% 30%         15          
  3. Third Instalment 75% 60%               15    
  4. Final Instalment 100% 100%                   15
F ANNUAL INFORMATION RETURN (AIR) — 31ST AUGUST

NOTES :

  1. For date of filing TDS statement, refer TDS chart.
  2. Recipient of Form Nos. 15G & 15H must file a copy with C.I.T. by the 7th day of the month following the month in which it is received.
  3. TDS must be deposited in bank by the 7th day of the month following the month in which tax was deducted. If the amount is credited/paid to the Payee's A/c for the month of March, then TDS must be deposited by 30th April. (For section 80-IA 7th day from the end of the month) Refer pages 9.45 to 9.49
  4. Dividend tax u/s. 115-O must be paid within a period of 14 days from the date of declaration, distribution or payment of dividend, whichever is earlier.
  5. TDS is required to be deducted either at the time of making payment or credit whichever is earlier except for salaries where TDS is deducted on payment basis. For rates and compliance.
  6. The aforesaid TDS Returns and the Returns for tax collected at source have to be filed on the computer media; i.e., prescribed CD-ROM, DAT cartridge or USB drive by filling Form 27A/27B along with the certificate by the assessees regarding clean and virus free data.
  7. The Returns of wealth is required to be filed by the companies, Individuals and HUFs only.
  8. If on the due date of installment payable the bank is closed due to holiday, payment can be made on next working day. Under such circumstances, interest u/ss. 234B and 234C is not chargeable. (Circular No. 676 dt. 14-1-1994).
  9. Interest payable for failure to deduct/collect or pay the tax, shall be paid before submission of quarterly return.
  10. For Returns of Income please see Rule 12.
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