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 2027 | |
| Income-tax return — audit cases and companies Section 263(1), Income-tax Act, 2025 |
Income tax | FY 2026-27 | |
| TDS/TCS quarterly statements Rule 219, Income-tax Rules, 2026 |
Income tax | Q2 (Jul–Sep) FY 2027-28 | |
| Transfer pricing report Section 172, Income-tax Act, 2025 |
Income tax | FY 2026-27 |