Income Tax Calendar- ITR Key Dates for 2025

It is critical for all taxpayers, as individuals, businessmen or even financial consultants, to comply with tax regulations. This will enable the client to avoid unnecessary penalties by attending to crucial deadlines for lodgment of returns, payment of tax, and forms filing. This guide seeks to provide a month-by-month deadline for significant due dates within the Financial Year 2025.

Important ITR Dates of January 2025

The year begins with some important deadlines, including:

7 January 2025:

• Deadline for depositing Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) for December 2024, except under Sections 194-IA, 194-IB, 194M, and 194S (specified persons).
• The due date for depositing quarterly TDS for the period October–December 2024 under Sections 192, 194A, 194D, or 194H if quarterly payments are approved by the Assessing Officer.

14th January 2025:

• Issue of TDS certificates regarding tax deducted in November, 2024 under:

1. Section 194-IA (Transaction of property).
2. Section 194-IB (payment of rent)
3. Section 194M (Payments to contractor or professional)
4. Exemptions: Section 194S (Crypto and digital asset transactions for specified persons.)

15 January 2025:

• Govt offices furnishing Return 24G of deduction of tax at source for the month of December, 2024 which is payable without challan.
• Quarterly TCS statement for the period ranging from October to December of the year 2024
• Submission of Form 15CC of payments made outside India from October to December of the year 2024.
• Form 15G/15H declarations received between October to December in the year 2024.
• Form 49BA filing for the year 2024 between October and December. In respect of Rule 114AAB which is about specific funds.
• Filing of belated or revised returns for AY 2024–25: On or before 15 January 2025, extended by Circular 21/2024.

30 January 2025:

Certificates for TCS shall be issued for the quarter of October to December 2024. Challan-cum-statement for TDS deducted in December 2024 under sections 194-IA, 194-IB, 194M and 194S (specified persons).

31 January 2025:

• Quarterly TDS statement submission for the period October–December 2024.
• Quarterly statements to be furnished by banking companies in respect of non-deduction of TDS on interest on time deposit for the quarter October-December 2024.
• Sovereign Wealth Funds to file investment intimation for October–December 2024.

Important ITR Dates for February 2025

7 February 2025:

• Last Date for depositing TDS/TCS for the month of January 2025.
• Payments made without using a challan for TDS/TCS should also be transferred on the same day to the Central Government.

14 February 2025:

• For tax that has been deducted in December 2024 under Sections 194-IA, 194-IB, 194M, and 194S, TDS certificates will be issued.

15 February 2025:

• Filing of Form 24G by government departments with respect to TDS/TCS remitted in January 2025 without a challan.
• Issuing quarterly TDS certificates for non-wage remittances for the period of October-December 2024.

Important ITR Dates for March 2025

As regards the important dates for the month of March, it is known that March is a month of taxes, and therefore the important dates of the month are as follows:

2 March 2025:

• Challans cum statements for TDS that were deducted in January 2025 under Sections 194-IA, 194-IB, 194M, and 194S should be presented.

7 March 2025:

• It is the final date for the Depositing of TDS/TCS for the month of February 2025.

15 March 2025:

• Fourth Installment payment for the Advance Tax due for the specific AY 2025-26, and this applies only to those whose cumulative tax due is more than ₹10,000.
• Taxpayers under Presumptive Taxation schema payers (Section 44AD and 44ADA) need to make full advance tax payments.
• Furnishing Form 24G by Government Offices for TDS/TCS payments without Challan made during the Month of FEB 2025.

17 March 2025:

• Issuance of TDS certificate on tax deducted in January 2025 for sections 194-IA, 194-IB, 194M and 194S.

30 March 2025:

• Challan-cum-statements for TDS deducted in February 2025 under Sections 194-IA, 194-IB, 194M, and 194S.

31 March 2025:

• Filing of belated or revised returns for AY 2024-25.
• Filing of Form 3CEAD by the Indian constituent entities of an international group where the parent is not obliged to file the report in its home country.
• Uploading Form 67 for claiming Foreign Tax Credit (FTC) for AY 2022-23.
• Furnishing of revised returns for AY 2022–23.

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Important ITR Dates for April 2025

Due to the commencement of the fiscal year, April is a demanding month for taxpayers. Therefore, some important dates of the month are as follows:

7 April 2025:

• The due date for government authorities to remit the taxes that were withheld or collected in March 2025 is on this date. If no challan has been generated then the amount is paid on the same day.

14 April 2025:

• Issuance of TDS certificates in respect of tax deducted in the month of February 2025 under Section 194-IA 194-IB, 194M and 194S

15 April 2025:

• Filing of statement of foreign remittances for the quarter ending March 2025 under Form 15CC by the authorized dealers.
• Stock exchanges are required to submit Form 3BB in relation to altered client codes that were done during the month of March 2025.

 30 April 2025:

• Form 24G needs to be filed by the government offices regarding TDS/TCS paid without challan relating to March 2025.
• Submission of challan cum statement of TDS for the period of March 2025 under section 194-IA, 194-IB, 194M and 194S.
• Non-government Taxpayers are required to deposit the TDS for March 2025.
• Filing Form 15G and 15H declarations made between October 2024 to March 2025.
• TDS deposit for the quarter of January–March 2025 for any special reasons granted under Sections 192, 194A, 194D, or 194H.

Important Dates for May 2025

The month of May focuses on TDS compliance and quarterly reporting.

7 May 2025:

• Tax deducted or collected in April 2025 must be deposited by this date. Government offices must pay taxes on the same day if no challan is generated.

15 May, 2025:

• TDS certificates are to be issued for tax deducted in Mar 2025 under Sec 194-IA and 194-IB and 194M and 194S.
• Government offices are to deposit Form 24G, where TDS/TCS for the month of April 2025 was paid without production of challan.
• TCS quarterly statement for the quarter ending 31 March 2025 needs to be furnished.
• Form 3BB needs to be filed by stock exchanges for the month of April 2025.

30 May 2025:

• Filing return Form 49C for FY 2024-25 by a non-resident who has set up a liaison office in India.
• Challan-cum-statement for April 2025 to be furnished under section 194-IA, 194-IB, 194M and 194S.
• Issue of TCS certificates for Q4 FY 2024-25.
• Filing of Form 61A [statements of financial transaction] and Form 61B [reportable accounts] for FY 2024-25.
• PAN applications for non-individual residents in cases where there is a financial transaction of ₹ 2,50,000 or more in F.Y. 2024-25.
• Filing of Forms 10BD and 10BE in respect of donations under Sections 80G and 35(1A) for A.Y. 2024-25.

Important ITR Dates for June 2025

The quarter has quarterly filings and reporting obligations falling in the month of June.

7 June 2025:

• Deposit taxes were deducted or collected in May 2025. The government offices, however, will have to make the payment on the same day in case no challan is produced.

14 June 2025:

• Issue of TDS certificates for April 2025 in respect of Sections 194-IA, 194-IB, 194M and 194S.

15 June 2025:

• Form 24G submission for May 2025 where govt. Offices have paid the TDS or TCS without a Challan.
• Quarterly TDS certificates regarding non-salary payments for Q1 of F.Y. 2025-26.
• Salary TDS certificates related to F.Y. 2024-25.
• Filing of Form 3BB for May 2025 by exchanges.
• Form 64D to be filed by the investment fund for the financial year 2024-25.

29 June 2025:

• Filing of Form 3CEK by the eligible investment fund under section 9A for the financial year 2024-25.

30 June 2025:

• Challan-cum-statements for May 2025, regarding Sections 194-IA, 194-IB, 194M, and 194S.
• Securities Transaction Tax (STT) return for FY 2024-25.
• Quarterly return for non-deduction of tax on time deposits for Q1 AY 2025-26.
• Forms 64B and 64C pertaining to income distributed by trusts and funds, which are to be filed for FY 2024-25.
• Equalization Levy statement for FY 2024-25.

Important ITR Dates for July 2025

July is a very important month for individuals and non-audited assessee.

7 July 2025:

• Deposit of tax deducted/collected in June 2025. Also, TDS to be deposited quarterly by an entity under Sections 192, 194A, 194D, and 194H for April–June 2025.

15 July 2025:

• Filing of TDS certificates pertaining to May 2025 under Sec 194-IA, 194-IB, 194M and 194S.
• Filing of Form 15CC for Q1 AY 2025-26 by the authorized dealers.
• Filing of Form 3BB for the month of June 2025 by the exchanges.

30 July 2025:

• Issue of quarterly TCS certificates for Q1 AY 2025-26.
• Filing of challan-cum-statement for June 2025 under sections 194-IA, 194-IB, 194M and 194S.

31 July 2025:

• Filing of ITR for the AY 2025-26 for individuals and non-corporate taxpayers who are not required to get their accounts audited.
• Filing of Form 10BBB by pension funds and Form II by Sovereign Wealth Funds for Q1 AY 2025-26.

Important ITR Dates for August 2025

August maintains quarterly reporting activity.

7 August 2025:

• Taxes due for July 2025 should be deposited on this date.

14 August 2025:

• Filing of TDS Certificates regarding June 2025 under sections 194-IA, 194-IB, 194M and 194S.

15 August 2025:

• Filing Form 24G for Statement of TDS/TCS paid without production of challan for July 2025.
• Filing of Form 3BB for July 2025 by the stock exchanges.
• Issue of quarterly TDS certificates for Q1 of A.Y. 2025-26.

30 August 2025:

• Filing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, and 194S in July 2025.

31 August 2025:

• The option provided under Section 11(1) for the application of income of the previous year in the future, is application in Form 9A if the return is due on October 31, 2024.
• Form 10 submission to accumulate income for future application under Section 10(21) or Section 11(1) if the return is due on October 31, 2024.

Important ITR Dates for September 2025

September is quite an important month for advance tax payment and compliance for the audited assessee.

7 September 2025:

• Deposit taxes you owe or are paying in August 2025.

14 September 2025:

• Issuance of TDS certificates for July 2025 under Sections 194-IA, 194-IB, 194M, and 194S.

15 September 2025:

• Payment of the second installment of advance tax for the A.Y. 2026-27.
• Filing of Form 24G for August 2025.
• Filing of Form 3BB for August 2025.

30 September 2025:

• Audit report filings under Section 44AB for the AY 2025-26.
• Filing of Forms 9A, 10, and 10B in respect of trusts and institutions.
• Filing of challan-cum-statements for August 2025.

Important ITR Dates for October 2025

Key Deadlines for the month of October are as follows:

7 October 2025:

• Deposit of TDS/TCS for Sept 2025 to the Central Govt on the same day when no income-tax challan is produced.
• Quarterly Payment of TDS for the Quarter (July-September 2025) under Sections 192, 194A, 194D, or 194H.
• Filing of Audit report under section 44AB by all corporate and non-corporate assessees whose return are due on 31.10.2025 should file the audit report. Earlier the due date to file the report was 30.09.2025 and it was extended vide Circular No. 10/2024.
• Filing of Audit Reports in Form 10B/10BB by trusts, institutions, universities, and medical institutions. This date was also extended from 30 September 2024.

15 October 2025:

• Form 24G Filing by the government offices for TDS/TCS paid during the September 2025 without challan.
• Issue of TDS certificates for tax deducted under Section 194-IA, 194-IB, 194M and 194S for August 2025.
• Filing for the quarter ended 30 September 2025.
• Upload Form 15G/15H Declarations for the quarter ending September 2025.
• Form 3BB Submission by Stock Exchanges.

30 October 2025:

• Challan-cum-Statements relating to TDS for the month of September 2025 under Section 194-IA, 194-IB, 194M and 194S.
• Quarterly TCS Certificates for the quarter ended 30 September 2025.
• Form 3CEAB is to be furnished by the constituent entities of international groups for the accounting year 2023-24.
• Quarterly TDS statements for the quarter that would end in September 2025.
• Annual Audited Accounts in respect of schemes sanctioned under Section 35(2AA).
• Quarterly Return of Non-Deduction of TDS by banking companies on interest from time deposits.
• Form No. 60 Submission for Declarations collected from 1 April to 30 September 2025.
• Filing of Income Tax Return (ITR) in the case of the corporate assessee, the non-corporate assessee having audited books and in the case of a partner of firms whose accounts are audited.
• Audit Reports under Section 92E in case of international or specified domestic transactions.
• Form 3CEB Filing in case of international and specified domestic transactions.
• Form 3CEJ Filing by the eligible investment funds, in respect of remuneration paid to the fund manager.
• Scientific Research Reporting by the scientific research associations, universities, and Indian research companies.
• Audit Reports under Section 35(2AB) in the case of companies entitled to weighted deductions.
• Form 10BBB to be filed by the pension funds on their investments in India.
• Form II Submission by Sovereign Wealth Funds for Indian Investments.

Important Dates for November 2025

7 November 2025:

• Depositing of TDS/TCS for the month of October 2025

14 November 2025:

• Issuance of TDS Certificates for deductions made in September 2025 under Sections 194-IA, 194-IB, 194M, and 194S.

15 November 2025:

• Quarterly TDS Certificates on any sum deductible on non-salary payments for the quarter ending 30 September 2025.
• Form 24G Filing during the month of October 2025, by the government offices.
• Form 3BB Submission for amended client codes in October 2025.

30 November 2025:

• Challan-cum-Statements for October 2025 under Sections 194-IA, 194-IB, 194M, and 194S.
• ITR Filing for Section 92E Assessee
• Form 3CEAA Filing by constituent entities of the international group.
• Income Distribution Statements by Venture Capital Companies and Funds (Form No. 64).
• Form 64D needs to be filed by an Alternative Investment Fund in respect of distribution of income.
• Filing of Forms 3CEFA and 3CEFB.
• Form 64A Filing by business trusts for distribution of income.
• Audit Reports under Section 35(2AB) which is applicable on the companies of international transactions, end.
• Submission Form 3CEJ by the eligible investment funds.
• Scientific Research Reporting under Rules 5D, 5E, and 5F.

Important Dates for December 2025

7 December 2025:

• Deposit of TDS/TCS for the month of November 2025

15 December 2025:

• Form 24G Filing for the month of November 2025.
• Third Advance Tax Instalment for the Assessment Year 2025-26.
• TDS Certificates for October, 2025  u/s 194-IA,194-IB,194M and 194S.
• Submission of Form 3BB for November 2025.

30 December 2025:

• Challan-cum-Statements for November 2025 under Sections 194-IA, 194-IB, 194M, and 194S.
• Form 3CEAD Submission for international group entities without reporting obligations in their home country.

31 December 2025:

• Delayed/Revised ITR Filing for AY 2024-25, if not assessed. The Due date extended to 15 January 2025 – Circular No. 21/2024.

Conclusion

The Income Tax Calendar, AY 2025-26, is basically a roadmap to stay compliant with the regulations concerning income tax. By monitoring the last dates of payment of TDS/TCS, payment of advance tax, and submission of various forms, one can easily avoid fines and facilitate smoother financial functioning.

Remember to bookmark the dates and take advice from an expert for more customized counsel concerning your financial profile. To get expert assistance in timely ITR filing, visit https://corpbiz.io/.

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