Income Tax Due Dates & Compliance Calendar — FY 2025-26

Missing a tax deadline can cost you late fees, interest, and sometimes the right to carry forward losses. Here is every important deadline for FY 2025-26 in one place.

ITR filing deadlines

Category	Deadline
Individuals, HUF, AOP — no audit required (salaried, freelancers with small income)	31st July 2026
Businesses / professionals requiring tax audit	31st October 2026
Transfer pricing cases	30th November 2026
Belated return (with late fee)	31st December 2026
Revised return (to correct mistakes)	31st March 2027

Advance tax deadlines

If your total tax liability for the year (after TDS) exceeds ₹10,000, you must pay advance tax in instalments during the year. Failure to pay attracts interest under Section 234B and 234C.

Instalment	Due date	Cumulative % of tax to be paid
1st instalment	15th June 2025	15%
2nd instalment	15th September 2025	45%
3rd instalment	15th December 2025	75%
4th instalment	15th March 2026	100%

TDS return filing deadlines

Quarter	Period	Due date
Q1	April – June 2025	31st July 2025
Q2	July – September 2025	31st October 2025
Q3	October – December 2025	31st January 2026
Q4	January – March 2026	31st May 2026

GST due dates (monthly filers)

Return	Due date each month
GSTR-1 (outward supplies)	11th of the following month
GSTR-3B (summary return)	20th of the following month
GSTR-9 (annual return)	31st December 2026

Late fee and interest — quick reference

Default	Penalty / Interest
Late ITR filing (income above ₹5L)	₹5,000 under Section 234F
Late ITR filing (income below ₹5L)	₹1,000 under Section 234F
Interest on unpaid tax	1% per month under Section 234A
Late GSTR-3B	₹50/day (₹20/day for nil return)
Failure to deduct TDS	1% per month interest + penalty

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