Statement as to set apart/accumulated income for future application, where assessee required to furnish return by 31st October.

Statement to be filed by scientific research association, university, college or other association are required by rules 5D, 5E and 5F, where due date for furnishing return is 31s October.

option to claim lower rates of tax in case of a company

claim tax as per section 115BAC/115BAD/115BAE where return is to be filed by 31st October

Following persons are required to file their income-tax return (a) Corporate assessees (b) Individual or HUF carrying on business or profession subject to audit (c) Firm or co-operative society or AOP/BOI subject to audit (d) Individual or HUF being partner in a firm subject to audit. (e) Spouse of partner of a firm, where firm […]

Audit report to be furnished by assessee who has entered into an international transaction or specified domestic transaction

Obtaining and furnishing of tax audit report by assessee who has entered into an international transaction or specified domestic transaction

(i) TDS/TCS by Government authorities by way of challan in month of October, 2025 (ii) TDS/TCS by other deductors in the month of October, 2025

Certificate of tax deducted at source is required to be issued in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of September 2025

Statement in respect of tax deducted or collected by Government authorities through book entry in month of October, 2025

Certificate of tax deducted at source is required to be issued in respect of tax deducted by all deductors during the period July 2025 to September 2025 i.e., for 2nd quarter

Challan-cum-statement in respect of tax deducted in under section 194-IA/194-IB/194M/194S during the under month of October, 2025 to be furnished to Principal 194-IA/194-IB/ DGIT systems or DGIT systems or person authorised by him