Due to heavy work-load and other work taxpayee and Tax Deductor always forget the Important dates regarding submission of TDS Challan, Tax Payment, submission of TDS Return (Q1, Q2, Q3, Q4) and Annual Income Tax Return as well as Advance Tax Credits thus the Income Tax Department issued a Tax Calendar which is as bellow:
Due date for filing of return of income:
(1)
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Where the assessee is a company
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By 30th September
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(2)
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Where the assessee is a person, other than a company:
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(a) (i) who is required to get his accounts audited under the Income-tax Act or any other law, or
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By 30th September
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(ii) where the report of an account is required to be furnished u/s. 80HHC or 80HHD, or
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By 30th September
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(iii) where the prescribed certificate is required to be furnished u/s. 80R/80RR/80RRA(1), or
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By 30th September
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(iv) a co-operative society, or
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By 30th September
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(v) in the case of a working partner [as defined in Explanation 4 to section 40(b)] of a firm whose
accounts are required to be audited under the Income-tax Act or any other law |
By 30th September
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(b) deriving income from business or profession and is not required to get his accounts audited as stated
in (2)(a) above |
By 31st July
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(3)
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In any other case other than (1) & (2)(a) & (2)(b) above
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By 31st July
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Due date for payment of advance tax:
Companies:
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15th June
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15 % of the estimated tax
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15th September
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45 % of the estimated tax
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15th December
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60 % of the estimated tax
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15th March
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100 % of the estimated tax
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Other than Companies:
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15th September
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30 % of the estimated tax
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15th December
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60 % of the estimated tax
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15th March
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100 % of the estimated tax
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