Compliance calendar
Statutory due dates by month, with the rule or section for each. Dates are not moved for holidays, and the government sometimes extends them, so check the latest notification before you rely on a date.
| Date | Compliance | Law | Period |
|---|---|---|---|
| TDS/TCS deposit Rule 30, Income-tax Rules, 1962 |
Income tax | September 2025 | |
| Income-tax return — audit cases and companies Section 139(1), Income-tax Act, 1961 |
Income tax | FY 2024-25 | |
| TDS/TCS quarterly statements Rule 31A, Income-tax Rules, 1962 |
Income tax | Q2 (Jul–Sep) FY 2025-26 | |
| Transfer pricing report Section 92E, Income-tax Act, 1961 |
Income tax | FY 2024-25 |