Tax Calendar FY 2025-26
Never miss a tax deadline. Complete schedule of important due dates for income tax, advance tax, TDS, and GST.
Advance Tax Due Dates
| Installment | Due Date | Cumulative % | Amount to Pay |
|---|---|---|---|
| 1st Installment | 15th June 2025 | 15% | 15% of total tax |
| 2nd Installment | 15th September 2025 | 45% | 30% of total tax |
| 3rd Installment | 15th December 2025 | 75% | 30% of total tax |
| 4th Installment | 15th March 2026 | 100% | 25% of total tax |
ITR Filing Due Dates
| Category | Due Date | Details |
|---|---|---|
| Individuals (Non-Audit) | 31st July 2026 | Salaried, professionals without audit requirement |
| Businesses (Audit Required) | 31st October 2026 | Businesses requiring tax audit u/s 44AB |
| Transfer Pricing Cases | 30th November 2026 | Companies with international transactions |
| Belated/Revised Return | 31st December 2026 | Late filing or revision of original return |
TDS Payment Due Dates
| Month | Due Date | Notes |
|---|---|---|
| April to February | 7th of next month | E.g., April TDS due by 7th May |
| March | 30th April | For government deductors: 7th April |
TDS Return Filing Due Dates
| Quarter | Period | Due Date |
|---|---|---|
| Q1 | April - June | 31st July |
| Q2 | July - September | 31st October |
| Q3 | October - December | 31st January |
| Q4 | January - March | 31st May |
GST Return Due Dates (Monthly)
| Return Type | Due Date | Applicable To |
|---|---|---|
| GSTR-1 | 11th of next month | Outward supplies |
| GSTR-3B | 20th of next month | Summary return with tax payment |
| GSTR-9 | 31st December | Annual return |
| GSTR-9C | 31st December | Reconciliation statement (if turnover > 5 Cr) |
Other Important Dates
| Event | Due Date | Details |
|---|---|---|
| Form 16 Issuance | 15th June | Employers must issue to employees |
| Tax Saving Investments | 31st March | Last date for 80C/80D investments |
| PAN-Aadhaar Linking | Check latest notification | Mandatory for tax filing |
Penalty for Late Filing
Income Tax Return
- Up to Rs 5,000 if filed after due date but before 31st Dec
- Rs 10,000 if filed after 31st December
- Rs 1,000 if income below Rs 5 lakh
Advance Tax
- Section 234B: 1% per month on shortfall
- Section 234C: 1% per month for deferment
- Interest calculated from due date to payment date
TDS Late Payment
- Interest: 1.5% per month from deduction date
- Late filing fee: Rs 200 per day (max TDS amount)
- Penalty up to Rs 1 lakh for non-filing