IT Compliance Dates

1. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of October, 2025
2. ​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of October, 2025
3. ​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of October, 2025
4. ​Return of income for the assessment year 2025-26 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)
5. ​Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2021-22
6. ​Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2021-22 (Form No. 64)
7. ​Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2021-22) to units holders
8. ​Due date to exercise option of safe harbour rules for international transaction by furnishing Form 3CEFA.
9. ​Due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form 3CEFB
10. ​Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2021-22. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A
11. ​Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2025).
12. ​Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on November 30, 2025).
13. ​Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company has any international/specified domestic transaction].
14. ​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2025).
15. ​Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager. (if the assessee is required to submit return of income on November 30, 2025).
16. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of October, 2025
17.Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility (if due date of submission of return of income is November 30, 2025)
18.Annual Compliance Report on Advance Pricing Agreement (if due date of submission of return of income is October 31, 2025)
19.Payment of Self Assessment Tax (if due date of submission of return of income is November 30, 2025
20.Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust (if due date of submission of return of income is November 30, 2025)
21.Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act,1961 (if due date of submission of return of income is November 30, 2025)
22.Application for exercise of option under sub-section (7) of section 115BAB of the Income-tax Act, 1961
23.Annual Statement of Exempt Income under sub-rule (2) of rule 21AJA and taxable income under sub-rule (2) of rule 21AJAA (if due date of submission of return of income is November 30, 2025)
24.Details of amount attributed to capital asset remaining with the specified entity (if due date of submission of return of income is November 30, 2025) )
25.Declaration to be filed by the assessee claiming deduction under section 80GG (if due date of submission of return of income is November 30, 2025)
26.Form for furnishing particulars of income under section 192(2A) for claiming relief u/s 89 (if due date of submission of return of income is November 30, 2025)
27.Authorization for claiming deduction in respect of any payment made to any financial institution located in a Notified jurisdictional area. (if due date of submission of return of income is November 30, 2025)
28.Statement of eligible investment received
29.Application for exercise of option under clause (i) of sub-section (6) of section 115BAC or withdrawal of option under the proviso to sub-section (6) of section 115BAC of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025)
30.Application for exercise of option under sub-section (5) of section 115BAE of the IncomeTax Act, 1961 (if due date of submission of return of income is November 30, 2025)Application for exercise of option under sub-section (5) of section 115BAE of the IncomeTax Act, 1961 (if due date of submission of return of income is November 30, 2025)
31.Certificate of accountant in respect of compliance to the provisions of clause (23FE) of section 10 of the Income-tax Act, 1961 by the notified Pension Fund
32.Report from an accountant to be furnished for purpose of section 9A regarding fulfilment of certain conditions by an eligible investment fund
33.Application for exercise of option under sub-section (5) of section 115BAA of the Income – tax Act, 1961 (if due date of submission of return of income is November 30, 2025)
34.Certificate under sub-section (3) of section 80QQB for authors of certain books in receipt of royalty income, etc. (if due date of submission of return of income is November 30, 2025
35.Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc. (if due date of submission of return of income is November 30, 2025)
36.Report under section 80LA(3) of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025)
37.Taxation of income from retirement benefit account maintained in a notified country (if due date of submission of return of income is November 30, 2025)
38.Certificate of foreign inward remittance (if due date of submission of return of income is November 30, 2025) )
39.Certificate of the medical authority for certifying person with disability, severe disability, autism, cerebral palsy and multiple disability for purposes of section 80DD and section 80U (if due date of submission of return of income is November 30, 2025)
40.Application for exercise of option under sub-section (5) of section 115BAD of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025)
41.Statement of Exempt income under clause (4D) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025)
42.Statement of income of a Specified fund eligible for concessional taxation under section 115AD of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025)
43.Statement of exempt income under clause (23FF) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025)
44.Form for opting for taxation of income by way of royalty in respect of Patent (if due date of submission of return of income is November 30, 2025)
45.Income attributable to assets located in India under section 9 of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025)
46.Particulars to be furnished under clause (b) of sub-section (1B) of section 10A read with clause (b) of sub-section (2) of section 10AA of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025)
47.Submission of a statement (in Form No. 49C) by non resident having a liaison office in India for the Financial Year 2024 25
48.Certificate of accountant in respect of compliance to the provisions of clause (23FE) of section 10 of the Income-tax Act, 1961 by the notified Pension Fund