Income tax Department’s Tax Calendar for Financial Year 2018-19

• The due date for depositing the collected/deducted Tax for the month of December, 2016. The Tax collected/ deducted by an office of the government has to be paid to the Central Government on the very same day in case of, where tax is paid without producing an Income-tax challan.
• The due date for deposit of Tax Deducted at Source (TDS) for the period of October 2016 to December 2016, when IT Assessing Officer has permitted quarterly deposit of TDS – under section 192, 194A, 194D or 194H.

24th January, 2017–

• The due date for issue of TDS Certificate for tax deducted for the month of November, 2016 under section 194-IA.

15th January, 2017 –

• The due date for completing the Form 24G by a Government office where TDS for the month of December, 2016 has been paid without a challan.

• The quarterly statement of Tax Collected at Source (TCS) deposited for the quarter ending December 31, 2016.

30th January, 2017–

• The quarterly TCS certificate for tax collected for the quarter ending December 31, 2016.
• The due date for producing the challan/statement in respect to tax deducted in the month of December, 2016 under Section 194-IA.
• The due date for the deposit of TDS for the period January 2017 to March 2017, when IT Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.

31st January, 2017–

• The quarterly statement of TDS deposited for the quarter ending December 31, 2016.
• The quarterly return of non-deduction at source by a banking company from interest on time deposit with regard to the quarter ending December 31, 2016.

• The due date for filing the statement of financial transaction by post offices or banks for cash deposits during the period of 09th November 2016 to 30th December 2016 aggregate to—

1. Rs.12,50,000 and above, in one or more current account of a person; or
2. Rs.2,50,000 or above, in one or more accounts (other than a current account) of a person.

• The due date for filing the statement of financial transaction by post offices or banks for cash deposits during the period of 09th November 2016 to 30th December 2016 aggregate to—

1. Rs.12,50,000 or above, in one or more current account of a person; or
2. Rs.2,50,000 or above, in one or more accounts (other than a current account) of a person.
3. Cash deposits during the period 1st of April, 2016 to 9th November, 2016 in the mentioned accounts.

• The due date for deposit of Tax collected/deducted for the month of January, 2017. All sum collected/deducted by an establishment/office of the government shall be paid to the credit of the Central Government on the same day of transaction where tax is paid without production of an Income-tax Challan.

14th February, 2017 –

• The due date for issue of TDS Certificate for tax deducted under section 194-IA for the month of December, 2016.

15th February, 2017 –

• The due date for completing the Form 24G by an office from the Government where TDS for the month of January, 2017 has been paid without the furnishing of a challan.

• The quarterly TDS certificate (with regard to tax deducted for payments that is other than salary) for the quarter ending December 31, 2016.

28th February, 2017 –

• The due date for deposit of collected tax for the month of March, 2017. All sum collected by an office of the government shall be paid to the Central Government on the same day of transaction where tax is paid without production of an Income-tax Challan.

• The due date for producing the challan/statement with regard to tax deducted in the month of February, 2017 – under Section 194-IA.

7th March, 2017 –

• The due date for deposit of Tax collected/deducted for the month of February, 2017. All sum collected/deducted by an office of the government shall be paid to the Central Government on the same day of transaction where tax is paid without producing an Income-tax Challan.

15th March, 2017 –

• The due date for completing the Form 24G by an office of the Government where TDS for the month of February, 2017 has been paid without the furnishing of a challan.

• To make the fourth installment payment of advance tax for the assessment year 2017-18.
• The due date for payment of the whole amount of advance tax for assessees covered under presumptive scheme of Section 44AD for assessment year 2017-18.

17th March, 2017 –

• The due date for producing the challan/statement with regard to tax deducted in the month of February, 2017 – under Section 194-IA.

30th March, 2017 –

• The due date for producing the challan/statement with regard to tax deducted in the month of February, 2017 – under Section 194-IA.

31st March, 2017 –

• Last date for the declaration of undisclosed income under Pradhan Mantri Garib Kalyan Yojana, 2016.
• The due date for the payment of the second installment (i.e., 25% of tax, surcharge and penalty) under Income Declaration Scheme, 2016.

• The due date for deposit of collected tax for the month of March, 2017. All sum collected by an office of the government shall be paid to the Central Government on the same day of transaction where tax is paid without production of an Income-tax Challan.

14th April, 2017–

• The due date for issue of TDS Certificate for tax deducted in the month of February, 2017 – under section 194-IA.

30th April, 2017–

• The due date for producing the Form 24G by an office of the Government where TDS for the month of March, 2017 has been paid without the furnishing of a challan.

• The due date for producing the challan/statement with regard to tax deducted in the month of March, 2017 – under Section 194-IA.
• The due date for deposit of Tax deducted by an assessee that is other than an office of the Government for the month of March, 2017.
• The due date for e-filing of a statement in Form No. 61 containing particulars of Form No. 60 that is received during the period of October 1, 2016 to March 31, 2017.

• The due date for deposit of Tax collected/deducted for the month of May, 2017. All sum collected/deducted by an office of the government shall be paid to the Central Government on the same day of transaction where tax is paid without producing an Income-tax Challan.

14th June, 2017–

• The due date for issue of the TDS Certificate for tax deducted in the month of April, 2017 – under Section 194-IA.

15th June, 2017–

• The due date for completing the Form 24G by an office from the Government where TDS for the month of January, 2017 has been paid without the furnishing of a challan.

• The quarterly TDS certificates (with regard to tax deducted for payments other than salary) for the quarter ending March 31, 2017.
• The first installment of advance tax for the assessment year 2018-19.

29th June, 2017–

• The due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A with regard to its activities in financial year 2016-17.

30th June, 2017–

• The due date for producing of challan/statement with regard to tax deducted in the month of May, 2017 – under Section 194-IA..
• The return with regard to securities transaction tax for the financial year 2016-17.
• The quarterly return of non-deduction of tax at source by a banking company from interest on time deposit with regard to the quarter ending March 31, 2017.
• The statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders with regard to income distributed during the previous year 2016-17.
• The report by an approved institution/public sector company under section 35AC(4)/(5) for the year ending March 31, 2017.
• The due date for furnishing of statement of income distributed by business trust to its unitholders during the financial year 2016-17. This statement is required to be furnished to the unitholders in form No. 64B [As prescribed under Rule 12CA inserted by the Income-tax (First Amendment) Rules, 2015, w.e.f. 19-1-2015.]

• The due date for deposit of Tax collected/deducted for the month of June, 2017. All sum collected/deducted by an office of the government shall be paid to the Central Government on the same day of transaction where tax is paid without producing an Income-tax Challan.
• The due date for deposit of TDS for the period April 2017 to June 2017 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.

15th July, 2017

• The due date for completing the Form 24G by an office of the Government where TDS for the month of June, 2017 has been paid without the furnishing of a challan.
• The due date for issue of the TDS Certificate for tax deducted under section 194-IA in the month of May, 2017.
• The quarterly statement with regard to foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2017.
• The quarterly statement of TCS deposited for the quarter ending 30 June, 2017.

30th July, 2017 –

• The quarterly TCS certificate with regard to tax collected by any person for the quarter ending June 30, 2017.
• The ue date for producing of challan/statement with regard to tax deducted under Section 194-IA in the month of June, 2017.

32st July, 2017 –

• The quarterly statement of TDS deposited for the quarter ending June 30, 2017.
• The annual return of income for the assessment year 2017-18 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 (d) an assessee who is required to furnish a report under section 92E.
• The quarterly return of non-deduction of tax at source by a banking company from interest on time deposit with regard to the quarter ending June 30, 2017.
• The 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 July 31, 2017)
• The application in Form 9A for exercising the option available under Explanation to section 11(1) to apply the income of the previous year in the next year or in future (if the assessee is required to submit the return of income on or before July 31, 2017).
• The statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit the return of income on or before July 31, 2017).

• The due date for deposit of Tax collected/ deducted for the month of July, 2017. However, all sum collected/deducted by an office of the government shall be paid to the Central Government on the same day of transaction where tax is paid without production of an Income-tax Challan.

14th August, 2017 –

• The due date for issue of TDS Certificate for tax deducted in the month of June, 2017 – under section 194-IA.

16th August, 2017 –

• The due date for furnishing of Form 24G by an office of the Government where TDS for the month of July, 2017 has been paid without the furnishing of a challan.
• The quarterly TDS certificate (with regard to tax deducted for payments other than salary) for the quarter ending June 30, 2017.

30th August, 2017 –

• The due date for producing the challan/statement with regard to tax deducted under Section 194-IA in the month of July, 2017.

• The due date for deposit of Tax collected/ deducted for the month of August, 2017. However, all sum collected/ deducted by an office of the government shall be paid to the Central Government on the same day of transaction where tax is paid without production of an Income-tax Challan.

14th September, 2017–

• The due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of July, 2017.

15th September, 2017–

• The due date for completing the Form 24G by an office of the Government where TDS for the month of August, 2017 has been paid without the furnishing of a challan.
• The second installment of advance tax for the assessment year 2018-19.

30th September, 2017–

• The audit report under section 44AB for the assessment year 2017-18 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2017).
• The due date for completing the challan/statement with regard to tax deducted under Section 194-IA in the month of August, 2017.
• The 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 September 30, 2017).
• The annual return of income for the assessment year 2017-18 if the assessee (not having any international or specified domestic transaction) is (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).
• The 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 the return of income on September 30, 2017).
• The statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit the return of income on September 30, 2017).
• The submission of 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 does not have any international/specified domestic transaction].
• The due date for payment of last installment (i.e., 50% of tax, surcharge and penalty) under Income Disclosure Scheme, 2016.

• The due date for deposit of tax collected/deducted for the month of September, 2017. However, all sum collected/deducted by an office of the government shall be paid to the Central Government on the same day of transaction where tax is paid without production of an Income-tax Challan.
• The due date for deposit of TDS for the period July 2017 to September 2017 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.

15th October, 2017 –

• The due date for completion of Form 24G by an office of the Government where TDS for the month of September, 2017 has been paid without the furnishing of a challan.
• The due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2017.
• The quarterly statement with regard to foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2017.
• The quarterly statement of TCS deposited for the quarter ending September 30, 2017.

30th October, 2017 –

• The due date for producing the challan/statement with regard to tax deducted under Section 194-IA in the month of September, 2017.
• The quarterly TCS certificate (with regard to tax collected by any person) for the quarter ending September 30, 2017.

32st October, 2017

• The quarterly statement of TDS deposited for the quarter ending September 30, 2017.
• The due date for furnishing of Annual audited accounts for each approved program under section 35(2AA).
• The quarterly return of non-deduction of tax at source by a banking company from interest on time deposit with regard to the quarter ending September 30, 2017.

• The due date for deposit of Tax deducted/collected for the month of October, 2017. However, all sum deducted/collected by an office of the government shall be paid to the the Central Government on the same day of transaction where tax is paid without production of an Income-tax Challan.

14th November, 2017–

• The due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of September, 2017.

15th November, 2017–

• The due date for furnishing of Form 24G by an office of the Government where TDS for the month of October, 2017 has been paid without the furnishing of a challan.
• The quarterly TDS certificate (with regard to tax deducted for payments other than salary) for the quarter ending September 30, 2017.

30th November, 2017–

• The due date for producing the challan/statement with regard to tax deducted under Section 194-IA in the month of October, 2017.
• The annual return of income for the assessment year 2017-18 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).
• The audit report under section 44AB for the assessment year 2017-18 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E.
• The report to be furnished in Form 3CEB with regard to international transaction and specified domestic transaction.
• The statement of income distribution by Venture Capital Company or venture capital fund with regard to income distributed during 2016-17.
• The statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT with regard to income distributed (during previous year 2016-17) to units holders.
• The due date to exercise option of safe harbour rules for international transaction by completing the Form 3CEFA.
• The due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form 3CEFB.
• The due date for filing of statement of income distributed by business trust to unit holders during the financial year 2016-17. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A.
• The due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund with regard to arm’s length price of the remuneration paid to the fund manager.
• The 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 the return of the income on November 30, 2017).
• The statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit the return of income on November 30, 2017).
• The submission of 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].

• The due date for deposit of Tax collected/deducted for the month of November, 2017. However, all sum collected/deducted by an office of the government shall be paid to the Central Government on the same day of transaction where tax is paid without production of an Income-tax Challan.

15th December, 2017–

• The due date for furnishing of Form 24G by an office of the Government where TDS for the month of November, 2017 has been paid without the furnishing of a challan.
• The third installment of advance tax for the assessment year 2018-19.
• The due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2017.

30th December, 2017–

• The due date for producing the challan/statement with regard to tax deducted under Section 194-IA in the month of November, 2017

• Due date to deposit TDS/TCS for the month of December, 2017. But the whole amount collected / subtracted by a government office will be credited to the Central Government on the very same date on which the payment is made without an Income Tax Challan being produced.
• Due date to deposit TDS for the third quarter of FY 2017-18 (October to December) when permission is granted by an Assessing Officer for dpositing TDS on a quarterly basis under Section 192, 194D, 194A or 194H of the Income Tax Act.

• Due date to ensure that TDS Certificate is issued for the tax subtracted under Section 194-IA of the Income Tax Act in November, 2017.
• Due date to ensure that TDS Certificate has been issued for the tax subtracted under Section 194-IB of the Income Tax Act in November, 2017.

• Due date for a government office to furnish Form 24G where TDS for December 2017 was paid without a challan being produced.
• Quarterly statement of overseas remittances (to be submitted by authorised dealers) in Form 15CC for the third quarter of FY 2017-18 (October to December).
• Quarterly TCS statement deposited for the third quarter of FY 2017-18 (October to December).
• Due date to submit Form 15G/15H declarations received during the third quarter of FY 2017-18 (October to December).

• Quarterly TCS Certificate for the tax collected during the third quarter of FY 2017-18 (October to December).
• Due date to submit the challan-cum-statement for tax deductions made under Section 194-IA of the Income Tax Act in December, 2017.
• Due date to submit the challan-cum-statement for tax deductions made under Section 194-IB of the Income Tax Act in December, 2017.

• Quarterly return of non-deduction at source by a banking institute from interest on time deposit for the third quarter of FY 2017-18.
• Quarterly statement of TDS deposited for the third quarter of FY 2017-18.
• Intimation under Section 286(1) of the Income Tax Act by a resident constituent entity of a foreign group who has a non-resident parent.

• Due date to deposit TDS/TCS for January, 2018. But the whole amount collected / subtracted by a government office will be credited to the Central Government on the very same date on which the payment is made without an Income Tax Challan being produced.

• Due date to ensure that TDS Certificate is issued for the tax subtracted under Section 194-IA of the Income Tax Act in December, 2017.
• Due date to ensure that TDS Certificate has been issued for the tax subtracted under Section 194-IB of the Income Tax Act in December, 2017.

• Due date for a government office to furnish Form 24G where TDS for January 2018 was paid without a challan being produced.
• Quarterly TDS certificate for the third quarter of FY 2017-18 (for payments-related tax deductions apart from salary).

• Intimation by a designated constituent entity, Indian resident, of a foreign group in Form 3CEAB for AY 2016-17.

• Due date to submit the challan-cum-statement for tax deductions made under Section 194-IA of the Income Tax Act in January, 2018.
• Due date to submit the challan-cum-statement for tax deductions made under Section 194-IB of the Income Tax Act in January, 2018.

• Due date to deposit TDS/TCS for February, 2018. But the whole amount collected / subtracted by a government office will be credited to the Central Government on the very same date on which the payment is made without an Income Tax Challan being produced.

• Due date to ensure that TDS Certificate is issued for the tax subtracted under Section 194-IA of the Income Tax Act in January, 2018.
• Due date to ensure that TDS Certificate has been issued for the tax subtracted under Section 194-IB of the Income Tax Act in January, 2018.
• Due date for a government office to furnish Form 24G where TDS for February, 2018 was paid without a challan being produced.
• 4th advance tax instalment for AY 2018-19.
• Due date to pay the entire advance tax amount for AY 2018-19 for taxpayers covered under the presumptive scheme of Section 44AD/Section 44ADA.

• Due date to submit the challan-cum-statement for tax deductions made under Section 194-IA of the Income Tax Act in February, 2018.
• Due date to submit the challan-cum-statement for tax deductions made under Section 194-IB of the Income Tax Act in February, 2018.

• Last date to link PAN and Aadhaar number.
• Country-By-Country report in Form 3CEAD by a parent entity or another constituent entity or some other reporting entity, Indian resident, for AY 2016-17.
• Form 3CEAA report by a foreign group’s constituent entity for AY 2016-17.