Direct Tax
Indirect Tax

7 November 2026

  • Uploading of declarations received in Form No. 127 (Income-tax Rules, 2026) from the buyer for the month of October 2026
  • Due date for deposit of tax deducted/collected for the month of October 2026. However, all sums deducted/collected by an office of the Government shall be paid to the credit of the Central Government on the same day on which tax is paid without production of a challan.

10 November 2026

  • GSTR-7 for the month of October 2026 to be filed by persons liable to Tax Deduction at Source (TDS).
  • GSTR-8 for the month of October 2026 to be filed by e-commerce operators liable to Tax Collection at Source (TCS).

11 November 2026

  • GSTR-1 for the month of October 2026 to be filed by all registered taxpayers not under the QRMP scheme.

13 November 2026

  • GSTR-6 for the month of October 2026 to be filed by Input Service Distributors (ISDs).
  • GSTR-5 for the month of October 2026 to be filed by non-resident foreign taxpayers.
  • Uploading of B2B invoices using the Invoice Furnishing Facility (IFF) under the QRMP scheme for the month of October 2026 by taxpayers with aggregate turnover of up to INR 50 million.

14 November 2026

  • Issue of certificate in Form No. 132 (Income-tax Rules, 2026) under section 395(4) of the Income-tax Act, 2025 for tax deducted at source under Section 393(1) of the Income-tax Act, 2025 [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)] for the month of September 2026.

15 November 2026

  • Due date for furnishing Form No. 137 (Income-tax Rules, 2026) by an office of the Government where TDS/TCS for the month of October 2026 has been paid without producing a challan.
  • Furnishing of statement in Form 1 (Income-tax Rules, 2026) by the stock exchange for the month of October 2026, in respect of transactions in which client codes were modified after registration in the system.
  • Issuance of TCS certificate in Form No. 133 (Income-tax Rules, 2026) under section 395(4) of the Income-tax Act, 2025 for tax collected at source for the quarter ending 30 September 2026.
  • Issuance of TDS certificate in Form No. 131 (Income-tax Rules, 2026) for TDS other than on salary, pension or interest income of specified senior citizen under section 393(1) of the Income-tax Act, 2025 for the quarter ending 30 September 2026.

20 November 2026

  • GSTR-5A for the month of October 2026 to be filed by non-resident Online Database Access and Retrieval (OIDAR) service providers.
  • GSTR-3B for the month of October 2026 to be filed by all registered taxpayers not under the QRMP scheme.

21 November 2026

  • Furnishing of Form No. 5C (Income-tax Rules, 1962) containing details of attribution of capital gain taxable under section 45(4) (Income-tax Act, 1961) to the capital asset remaining with the firm, AOP, or BOI after reconstitution (if the firm, AOP, or BOI is required to furnish return of income on or before 31 October 2026).
  • Furnishing of audited accounts in Form No.3CLA (Income-tax Rules, 1962) to the Secretary, Department of Scientific and Industrial Research, in case the company is eligible for deduction under section 35(2AB) (Income-tax Act, 1961) (if the assessee is required to submit return of income on or before 31 October 2026)
  • Furnishing of certificate of foreign inward remittance in Form No.10H (Income-tax Rules, 1962) by a resident individual being an author/patentee claiming deduction under section 80QQB/section 80RRB (Income-tax Act, 1961) in respect of income earned from any source outside India (if the assessee is required to submit the return of income on or before 31 October 2026)
  • Furnishing of certificate in Form No.10CCD (Income-tax Rules, 1962) by a resident individual being an author (including a joint author) claiming deduction under section 80QQB (Income-tax Act, 1961) in respect of royalty income (if the assessee is required to submit return of income on or before 31 October 2026)
  • Furnishing of certificate Form No.10CCE (Income-tax Rules, 1962) by a resident individual being a patentee claiming deduction under section 80RRB (Income-tax Act, 1961) in respect of royalty income on patents (if the assessee is required to submit return of income on or before 31 October 2026)
  • Furnishing of statement in Form No.10-EE (Income-tax Rules, 1962) for exercising the option to claim relief under section 89A (Income-tax Act, 1961) for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if the assessee is required to submit the return of income on or before 31 October 2026)
  • Furnishing of report in Form No.10CCF (Income-tax Rules, 1962) certifying that the amount of deduction under section 80LA (Income-tax Act, 1961) has been correctly claimed during the previous year 2025-26 (if the assessee is required to submit return of income on or before 31 October 2026)
  • Furnishing of Form No.10E (Income-tax Rules, 1962) by an employee claiming relief under section 89 (Income-tax Act, 1961) when salary is paid in arrears or in advance, etc. (if the assessee is required to submit the return of income on or before 31 October 2026)

    Note: The due date for furnishing of Form has been extended from 31 October 2026 to 21 November 2026, vide Circular No. 07/2026 dated 28 September 2026.

    Due date for furnishing the return of income for the Assessment Year 2026–27 by the following assessees:

    A company to whom the provisions of section 92E of the Income-tax Act, 1961 do not apply;
    An assessee whose accounts are required to be audited, to whom the provisions of

    section 92E of the Income-tax Act, 1961 do not apply;
    A partner of a firm whose accounts are required to be audited, or the spouse of such partner (where section 5A of the Income-tax Act, 1961 applies), to whom the provisions of section 92E of the Income-tax Act, 1961 do not apply;

    Note: The due date for furnishing of return of income for Assessment Year 2026–27 has been extended from 31 October 2026 to 21 November 2026, vide Circular No. 07/2026 dated 28 September 2026.

    Statement by scientific research association, company, university, college or other association or Indian scientific research company as required by Rules 5D, 5E and 5F of the Income-tax Rules, 1962 (if due date of submission of return of income is 31 October 2026)

  • Furnishing of annual statement in Form No. 10-II (Income-tax Rules, 1962) in respect of exempt income under section 10(23FF) (Income-tax Act, 1961) by specified fund, being a category-III AIF (if assessee is required to submit return of income on or before 31 October 2026)
  • Furnishing of Form No. 10BBD (Income-tax Rules, 1962) reporting details of funds received from eligible persons, directly or through an Alternative Investment Fund, during the Previous Year 2025-26 (if the assessee is required to submit return of income on or before 31 October 2026)
  • Furnishing of audit report in Form No. 10BC (Income-tax Rules, 1962) along with particulars forming part of its Annexure by electoral trust

    Note: The due date for furnishing of report has been extended from 31 October 2026 to 21 November 2026, vide Circular No. 07/2026 dated 28 September 2026.

  • Furnishing of an annual statement of income exempt under section 10(4D) (Income-tax Act, 1961) in Form 10-IG (Income-tax Rules, 1962) (if assessee is required to submit return of income on or before 31 October 2026)
  • Furnishing of an annual statement of income taxable at concessional rate under section 115AD (Income-tax Act, 1961) in Form 10-IH (Income-tax Rules, 1962) (if assessee is required to submit return of income on or before 31 October 2026)
  • Furnishing of the certificate in Form No.62 (Income-tax Rules, 1962) by the amalgamated company, confirming achievement of the prescribed production level and its continuation in subsequent years. (if the company is required to submit return of income on or before 31 October 2026)
  • Furnishing of declaration in Form No.10BA (Income-tax Rules, 1962) by an assessee claiming deduction under section 80GG (Income-tax Act, 1961) in respect of the rent paid for residential accommodation (If the assessee is required to furnish the return of income on or before 31 October 2026)
  • Furnishing of the certificate in Form No. 10-IA (Income-tax Rules, 1962) from the medical authority certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ or ‘multiple disability’ for the purposes of section 80DD and section 80U (Income-tax Act, 1961). (If the assessee is required to furnish the return of income on or before 31 October 2026)
  • Furnishing of a certificate, by the Notified Pension Fund, issued by a Chartered Accountant in Form No.10BBC (Income-tax Rules, 1962) in respect of compliance with the provisions of section 10(23FE) (Income-tax Act, 1961)
  • Furnishing of an annual statement of exempt income under section 10(4D) (Income-tax Act, 1961) and income taxable under section 115AD (Income-tax Act, 1961) in Form No.10-IK (Income-tax Rules, 1962) (if assessee is required to submit return of income by 31 October 2026)
  • Furnishing of statement in Form No. 3CFA (Income-tax Rules, 1962) for exercising the option to pay tax at a concessional rate under section 115BBF (Income-tax Act, 1961) for income in the nature of royalty arising from patent developed and registered in India (if the assessee is required to submit return of income by 31 October 2026)

    Note: The due date for furnishing of Form has been extended from 31 October 2026 to 21 November 2026, vide Circular No. 07/2026 dated 28 September 2026.

25 November 2026

  • Payment of tax through GST PMT-06 by taxpayers under the QRMP scheme for the month of October 2026.

30 November 2026

  • Furnishing of challan-cum-statement in Form No. 141 (Income-tax Rules, 2026) in respect of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] of the Income-tax Act, 2025 for the month of October 2026.
  • Furnishing of audited accounts in Form No. 3CLA (Income-tax Rules, 1962) to the Secretary, Department of Scientific and Industrial Research, in case the company is eligible for deduction under section 35(2AB) (Income-tax Act, 1961) (if the assessee is required to submit return of income on or before 30 November 2026)
  • Furnishing of report in Form No. 10CCF (Income-tax Rules, 1962) certifying that the amount of deduction under section 80LA (Income-tax Act, 1961) has been correctly claimed during the previous year 2025-26 (if the assessee is required to submit return of income on or before 30 November 2026)
  • Furnishing of the certificate in Form No. 10-IA (Income-tax Rules, 1962) from the medical authority certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ or ‘multiple disability’ for the purposes of sections 80DD and 80U (Income-tax Act, 1961). (If the assessee is required to furnish the return of income on or before 30 November 2026)
  • Due date for furnishing the return of income for the Assessment Year 2026–27 by an assessee, including a partner of a firm or the spouse of such partner (where section 5A of the Income-tax Act, 1961 applies), who is required to furnish a report under section 92E of the Income-tax Act, 1961.
  • Report in Form No. 3CEAA (Income-tax Rules, 1962) by a constituent entity of an international group for the Accounting Year 2025-26.
  • Furnishing of Form No. 5C (Income-tax Rules, 1962) containing details of attribution of capital gain taxable under section 45(4) (Income-tax Act, 1961) to the capital asset remaining with the firm, AOP, or BOI after reconstitution (if the firm, AOP, or BOI is required to furnish the return of income by 30 November 2026)
  • Furnishing of declaration in Form No. 10BA (Income-tax Rules, 1962) by an assessee claiming deduction under section 80GG (Income-tax Act, 1961) in respect of the rent paid for residential accommodation (If the assessee is required to furnish the return of income on or before 30 November 2026)
  • Statement by scientific research association, company, university, college or other association or Indian scientific research company as required by Rules 33, 34 and 35 of the Income-tax Rules, 2026 (if due date of submission of return of income is 30 November 2026)
  • Furnishing of statement in Form No. 3CFA (Income-tax Rules, 1962) for exercising the option to pay tax at a concessional rate under section 115BBF (Income-tax Act, 1961) for income in the nature of royalty arising from patent developed and registered in India (if the assessee is required to submit return of income by 30 November 2026)
  • Furnishing of an annual statement of income exempt under section 10(4D) (Income-tax Act, 1961) in Form 10-IG (Income-tax Rules, 1962) (if the assessee is required to submit return of income on or before 30 November 2026)
  • Furnishing of Form No. 10E (Income-tax Rules, 1962) by an employee claiming relief under section 89 (Income-tax Act, 1961) when salary is paid in arrears or in advance, etc. (if the assessee is required to submit the return of income on or before 30 November 2026)
  • Furnishing of certificate of foreign inward remittance in Form No. 10H (Income-tax Rules, 1962) by a resident individual being an author/patentee claiming deduction under section 80QQB/80RRB (Income-tax Act, 1961) in respect of income earned from any source outside India (if the assessee is required to submit the return of income on or before 30 November 2026)
  • Furnishing of certificate in Form No. 10CCD (Income-tax Rules, 1962) by a resident individual being an author (including a joint author) claiming deduction under section 80QQB (Income-tax Act, 1961) in respect of royalty income (if the assessee is required to submit return of income on or before 30 November 2026)
  • Furnishing of certificate Form No. 10CCE (Income-tax Rules, 1962) by a resident individual being a patentee claiming deduction under section 80RRB (Income-tax Act, 1961) in respect of royalty income on patents (if the assessee is required to submit return of income on or before 30 November 2026)
  • Furnishing of statement in Form No. 10-EE (Income-tax Rules, 1962) for exercising the option to claim relief under section 89A (Income-tax Act, 1961) for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if the assessee is required to submit the return of income on or before 30 November 2026)
  • Furnishing of the application in Form No. 3CEFA, Form No. 3CEFB & Form No. 3CEFC (Income-tax Rules, 1962) for opting for Safe Harbor.
  • Furnishing of the certificate in Form No. 62 (Income-tax Rules, 1962) by the amalgamated company, confirming achievement of the prescribed production level and its continuation in subsequent years. (if the company is required to submit return of income on or before 30 November 2026)
  • Furnishing of Form No. 10BBD (Income-tax Rules, 1962) reporting details of funds received from eligible persons, directly or through an Alternative Investment Fund, during the Previous Year 2025-26 (if the assessee is required to submit return of income on or before 30 November 2026)
  • Furnishing of annual statement in Form No. 10-II (Income-tax Rules, 1962) in respect of exempt income under section 10(23FF) (Income-tax Act, 1961) by specified fund, being a category-III AIF (if assessee is required to submit return of income on or before 30 November 2026)
  • Furnishing of an annual statement of income taxable at concessional rate under section 115AD (Income-tax Act, 1961) in Form 10-IH (Income-tax Rules, 1962) (if assessee is required to submit return of income on or before 30 November 2026)
  • Furnishing of an annual statement of exempt income under section 10(4D) (Income-tax Act, 1961) and income taxable under section 115AD (Income-tax Act, 1961) in Form No. 10-IK (Income-tax Rules, 1962) (if assessee is required to submit return of income by 30 November 2026)
  • Submission of statement of income distributed by venture capital company or venture capital fund in respect of income distributed during the previous year 2025–26 in Form No. 64 (Income-tax Rules, 1962)
  • Electronic submission of statement in Form No. 49C (Income-tax Rules, 1962) by a non-resident under section 285 (Income-tax Act, 1961) having a liaison office in India for the Financial Year 2025-26.

7 December 2026

  • Uploading of declarations received in Form No. 127 (Income-tax Rules, 2026) from the buyer for the month of November 2026.
  • Due date for deposit of tax deducted/collected for the month of November 2026. However, all sums deducted/collected by an office of the Government shall be paid to the credit of the Central Government on the same day on which tax is paid without production of an Income-tax Challan.

10 December 2026

  • GSTR-7 for the month of November 2026 to be filed by persons liable to TDS.
  • GSTR-8 for the month of November 2026 to be filed by e-commerce operators liable to TCS.

11 December 2026

  • GSTR-1 for the month of November 2026 to be filed by all registered taxpayers not under the QRMP scheme.

13 December 2026

  • GSTR-6 for the month of November 2026 to be filed by ISDs.
  • GSTR-5 for the month of November 2026 to be filed by Non-Resident Foreign Taxpayers.
  • Uploading B2B invoices using IFF under the QRMP scheme for the month of November 2026 by taxpayers with aggregate turnover of up to INR 50 million.


Tax Street October 2026