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 218(2)(b), Income-tax Rules, 2026 |
Income tax | September 2026 | |
| Tax audit report Extended from 30 Sep 2026 by CBDT Circular No. 07/2026 dated 28 Sep 2026 |
Income tax | FY 2025-26 | |
| TDS/TCS quarterly statements Rule 219, Income-tax Rules, 2026 |
Income tax | Q2 (Jul–Sep) FY 2026-27 | |
| Transfer pricing report Section 92E, Income-tax Act, 1961 |
Income tax | FY 2025-26 |