Income Tax Due Date Calendar
ITR, advance tax, TDS and audit due dates for the year.
Important due dates for income-tax compliance during a financial year — ITR filing, advance tax instalments, TDS deposits and returns, tax audit. Verify current notifications before relying.
| Due Date | Compliance / Event | Category | Applies To |
|---|---|---|---|
| 15 June | Advance Tax - 1st Instalment (15% of total) | Advance Tax | Taxpayers with annual tax > Rs 10,000 |
| 15 July | TDS Return Q1 (24Q, 26Q, 27Q) | TDS | All TDS deductors |
| 31 July | ITR Filing (non-audit individuals & HUF) | ITR | Salaried, professionals (not under audit) |
| 15 September | Advance Tax - 2nd Instalment (45% cumulative) | Advance Tax | Taxpayers with annual tax > Rs 10,000 |
| 30 September | Tax Audit Report (Form 3CA/3CB & 3CD) | Audit | Sec 44AB: business > Rs 1 Cr / professional > Rs 50 L |
| 15 October | TDS Return Q2 | TDS | All TDS deductors |
| 31 October | ITR Filing (taxpayers under audit, companies) | ITR | Audit cases, companies |
| 30 November | ITR Filing (international / specified domestic TP) | ITR | Transfer pricing cases |
| 15 December | Advance Tax - 3rd Instalment (75% cumulative) | Advance Tax | Taxpayers with annual tax > Rs 10,000 |
| 31 December | Belated / Revised ITR (without late fee for revised) | ITR | For revisions or missed original filing |
| 15 January | TDS Return Q3 | TDS | All TDS deductors |
| 15 March | Advance Tax - 4th Instalment (100% cumulative) | Advance Tax | Taxpayers with annual tax > Rs 10,000 |
| 15 May | TDS Return Q4 | TDS | All TDS deductors |
| 31 May | Form 16 issuance to employees | TDS | All employers |
| 7th of month | TDS / TCS Deposit (ITNS-281) | TDS | Monthly - all deductors |
Penalties for missed deadlines
- Late filing of ITR (Sec 234F): ₹5,000 if filed after due date but before 31 December (₹1,000 if total income ≤ ₹5L). Use the 234F calculator.
- Delayed advance tax (Sec 234B/C): 1% per month interest from due date of instalment till payment.
- Delayed TDS payment: 1.5% per month from date of deduction; 1% per month if not deducted.
- Belated ITR last date: 31 December of relevant assessment year (e.g., 31 Dec 2026 for AY 2026-27). After this, ITR cannot be filed except via condonation request or updated return (ITR-U) within 4 years on payment of additional tax.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
What is the ITR filing due date for AY 2026-27?
For most individuals not subject to audit, the statutory due date is 31 July 2026. Taxpayers requiring tax audit have until 31 October 2026, and those with transfer pricing reports until 30 November 2026. A belated or revised return can generally be filed up to 31 December 2026. Watch for any CBDT extensions notified during the year.
What are the advance tax due dates?
Advance tax is payable in four instalments — 15% by 15 June, 45% by 15 September, 75% by 15 December, and 100% by 15 March of the financial year. It applies when the tax liability after TDS is ₹10,000 or more. Taxpayers under presumptive schemes (44AD/44ADA) can pay the entire amount by 15 March.
What is the penalty for filing ITR late?
A late filing fee under Section 234F applies — ₹5,000, reduced to ₹1,000 where total income does not exceed ₹5 lakh. Interest under Section 234A at 1% per month runs on unpaid tax from the due date, and most losses (other than house property loss) cannot be carried forward if the return is filed late.
When does tax audit under Section 44AB apply?
Tax audit generally applies when business turnover exceeds ₹1 crore — raised to ₹10 crore where at least 95% of receipts and payments are digital — or when professional gross receipts exceed ₹50 lakh. The audit report is due one month before the ITR due date, which typically means 30 September for taxpayers filing by 31 October.