Securities Transaction Tax - Due date for deposit of tax collected for the month of August 2025
Commodities Transaction Tax - Due date for deposit of tax collected for the month of August 2025
Declaration under sub- (1A) of Section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of August 2025 in Form 27C
Due date for deposit of Tax deducted/collected for the month of August 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan
10 September 2025
GSTR-7 for the month of August 2025 to be filed by persons liable to Tax Deduction at Source (TDS)
GSTR-8 for the month of August 2025 to be filed by E-Commerce Operators liable to Tax Collection at Source (TCS)
11 September 2025
GSTR-1 for the month of August 2025 to be filed by all registered taxpayers not under QRMP scheme
13 September 2025
GSTR-6 for the month of August 2025 to be filed by Input Service Distributors (ISDs)
Uploading B2B invoices using Invoice Furnishing Facility (IFF) under QRMP scheme for the month of August 2025 by taxpayers with aggregate turnover of up to INR 50 million
GSTR-5 for the month of August 2025 to be filed by Non-Resident Foreign Taxpayers
14 September 2025
Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of July, 2025 in Form 16B
Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of July, 2025 in Form 16C
Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of July, 2025 in Form 16D
Due date for issue of TDS Certificate for tax deducted under Section 194S in the month of July 2025 in Form 16E
15 September 2025
Return of income except ITR-6 for the Assessment Year 2025-26 for all assessee other than (a) corporate assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of Section 5A applies to such spouse or (d) an assessee who is required to furnish a report under Section 92E.
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 31 July 2025).
Payment of Self Assessment Tax (if due date of submission of return of income is 31 July 2025.
Certificate under sub- (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 31 July 2025) in Form 10CCD.
Certificate under sub- (2) of Section 80RRB for Patentees in receipt of royalty income, etc. (if due date of submission of return of income is 31 July 2025) in Form 10CCE.
Report under 80LA(3) of the Income-tax Act, 1961 (if due date of submission of return of income is 31 July 2025) in Form 10CCF.
Taxation of income from retirement benefit account maintained in a notified country (if due date of submission of return of income is 31 July 2025) in Form 10-EE.
Certificate of foreign inward remittance (if due date of submission of return of income is 31 July 2025) in Form 10H.
Certificate of the medical authority for certifying person with disability, severe disability, autism, cerebral palsy and multiple disability for purposes of 80DD and 80U (if due date of submission of return of income is 31 July 2025) in Form 10IA.
Application for exercise of option under sub- (5) of 115BAD of the Income-tax Act, 1961 (if due date of submission of return of income is 31 July 2025) in Form 10-IF.
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 31 July 2025) in Form 10IG.
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 31 July 2025) in Form 10IH.
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 31 July 2025) in Form 10IK.
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 31 July 2025) in Form 10-II.
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 31 July 2025) in Form 3CFA.
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 31 July 2025 in Form 3CT.
Particulars to be furnished under clause (b) of sub- (1B) of Section 10A of the Income-tax Act, 1961 (if due date of submission of return of income is 31 July 2025) in Form 56FF.
Details of amount attributed to capital asset remaining with the specified entity (if due date of submission of return of income is 31 July 2025) in Form 5C.
Declaration to be filed by the assessee claiming deduction under Section 80GG (if due date of submission of return of income is 31 July 2025) in Form 10BA.
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 31 July 2025) in Form 10E.
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 31 July 2025) in Form 10FC.
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 in Form 10BBC.
Application for exercise of option under clause (i) of sub- (6) of Section 115BAC or withdrawal of option under the proviso to sub- (6) of Section 115BAC of the Income-tax Act, 1961 (if due date of submission of return of income is 31 July 2025) in Form 10-IEA.
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of August 2025.
Second instalment of advance tax for the assessment year 2026-27.
Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of August, 2025 in Form 3BB.
Monthly statement to be furnished by a recognized association in respect of transactions in which client codes have been modified after registering in the system for the month of August, 2025 in Form 3BC.
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 in Form 10BBC.
20 September 2025
GSTR-5A for the month of August 2025 to be filed by non-resident Online Database Access and Retrieval (OIDAR) service providers
GSTR-3B for the month of August 2025 to be filed by all registered taxpayers not under QRMP scheme
25 September 2025
Payment of tax through GST PMT-06 by taxpayers under QRMP scheme for the month of August 2025
30 September 2025
Due date for filing of audit report under Section 44AB for the Assessment Year 2025-26 in the case of a corporate assessee or non-corporate assessee (who is required to submit his/its return of income on 31 October 2025, in Form 3CA_CD and Form 3CB_CD.
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of August 2025 in Form 26QB.
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of August 2025 in Form 26QC.
Due date for furnishing of challan cum statement in respect of tax deducted under Section 194M in the month of August 2025 in Form 26QD.
Due date for furnishing of challan cum statement in respect of tax deducted under Section 194S in the month of August 2025 in Form 26QE.
Audit Report under clause (ii) of Section 115VW of the Income-tax Act, 1961 (if due date of submission of return of income is 31 October 2025) in Form 66.
Audit report under clause (b) of the tenth proviso to clause (23C) of Section 10 and sub-clause (ii) of clause (b) of sub (1) of Section 12A of the Income-tax Act, 1961, in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution. (if due date of submission of return of income is 31 October 2025) in Form 10B.
Audit report under clause (b) of the tenth proviso to clause (23C) of Section 10 and sub-clause (ii) of clause (b) of sub- (1) of Section 12A of the Income-tax Act, 1961, in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution which is required to be furnished under clause (b) of the tenth proviso to clause (23C) of Section 10 or a trust or institution which is required to be furnished under sub-clause (ii) of clause (b) of 12A (if due date of submission of return of income is 31 October 2025) in Form 10BB.
Audit report under s 80-I(7)/ 80-IA(7)/ 80-IB/ 80-IC/80-IAC/80-IE (if due date of submission of return of income is 31 October 2025) in Form 10CCB.
Report under Section 80JJAA of the Income-tax Act, 1961 (if due date of submission of return of income is 31 October 2025, in Form 10DA.
Certificate to be issued by accountant under clause (23FF) of Section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is 31 October 2025) in Form 10-IJ.
Verification by an Accountant under sub-rule (3) of rule 21AJA Verification (if due date of submission of return of income is 31 October 2025) in Form 10-IL.
Report under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the company (if due date of submission of return of income is 31 October 2025) in Form 29B.
Report under Section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a company (if due date of submission of return of income is 31 October 2025, in Form 29C.
Due date for filing audit report under Section 33AB(2) (if due date of submission of return of income is 31 October 2025, in Form 3AC.
Due date for filing audit report under Section 33ABA (2) (if due date of submission of return of income is 31 October 2025 in Form 3AD.
Audit Report under Section 35D(4)/35E (6) of the Income- tax Act, 1961 (if due date of submission of return of income is 31 October 2025) in Form 3AE.
Statement regarding preliminary expenses incurred to be furnished under proviso to clause (a) of sub- (2) of Section 35D of the Income-tax Act, 1961 by the assessee (if due date of submission of return of income is 31 October 2025) in Form 3AF.
Audit report under sub- (2) of 44DA of the Income-tax Act, 1961 (if due date of submission of return of income is 31 October 2025) in Form 3CE.
Report of an accountant to be furnished by an assessee under sub- (3) of 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale (if due date of submission of return of income is 31 October 2025) in Form 3CEA.
Application for exercise of option under clause (2) of the Explanation to sub- (1) of 11 of the Income - tax Act, 1961 (if the assessee is required to submit return of income on 30 November 2025) in Form 9A.
Audit report to be filed by the Sovereign Wealth Fund claiming exemption under clause (23FE) of 10 of the Income -tax Act, 1961. (if due date of submission of return of income is 31 October 2025).
Statement to be furnished to the Assessing Officer/Prescribed Authority under clause (a) of the Explanation 3 to the third proviso to clause (23C) of 10 or under clause (a) of sub- (2) of Section 11 of the Income-tax Act, 1961 (if the assessee is required to submit return of income on 30 November 2025) in Form 10.
Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years. (if due date of submission of return of income is 31 October 2025) in Form 62.
Report under Section 10AA of the Income -tax Act, 1961 (if due date of submission of return of income is 31 October 2025) in Form 56F.
7 October 2025
Securities Transaction Tax - Due date for deposit of tax collected for the month of September 2025
Commodities Transaction Tax - Due date for deposit of tax collected for the month of September 2025
Declaration under sub- (1A) of Section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of September 2025 in Form 27C
Due date for deposit of tax deducted/collected for the month of September 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan
Due date for deposit of TDS for the period July 2025 to September 2025 when Assessing Officer has permitted quarterly deposit of TDS under Section 192, 194A, 194D, or 194H
10 October 2025
GSTR-7 for the month of September 2025 to be filed by persons liable to TDS
GSTR-8 for the month of September 2025 to be filed by E-Commerce Operators liable to TCS
11 October 2025
GSTR-1 for the month of August 2025 by all registered taxpayers not under QRMP scheme
13 October 2025
GSTR-6 for the month of September 2025 to be filed by ISDs
Uploading B2B invoices using IFF under QRMP scheme for the month of August 2025 by taxpayers with aggregate turnover of up to INR 50 million
GSTR-5 for the month of September 2025 to be filed by Non-Resident Foreign Taxpayers