Income Tax
Events
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option to be exercised
Income TaxOption to pay tax under section 115BAC/115BAD/ 115BAE where return is to be filed by 31st July.
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Deposit of tax deducted or collected at source
Income Tax(i) TDS/TCS by Government authorities by way of challan in month of July, 2026 (ii) TDS/TCS by other deductors in month of July, 2026
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Issuance of TDS certificate for tax under section 194-IA/194- IB/194M/194S
Income TaxCertificate of tax deducted at source is required to be issued in respect of tax deducted by all deductors during the period April 2026 to June 2026 for first quater
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Book adjustment statement
Income TaxStatement in respect of tax deducted or collected by Government authorities through book entry in month of July 2026
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Issuance of TDS certificate by all deductors
Income TaxCertificate of tax deducted at source is required to be issued in respect of tax deducted by all deductors during the period April 2026 to June 2026 for first quarter
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Furnishing of challan -cum-statement in respect of TDS under section 194-IA/194- IB/194M/194S
Income TaxChallan-cum-statement in respect of tax deducted under in section 194-IA/194-IB/194M/194S during the month of July, 2026 to be furnished to Principal DGIT systems or DGIT systems or person authorised by […]
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Deposit of tax deducted or collected at source
Income Tax(i) TDS/TCS by Government authorities by way of challan in the month of August, 2026 (ii) TDS/TCS by other deductors in month of August, 2026
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Issuance of TDS Certificate for tax deducted under section 194-IA/194-IB/ 194M/194S
Income TaxCertificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of July, 2026
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Book adjustment statement
Income TaxStatement in respect of tax deducted or collected by Government authorities through book entry in month of August 2026
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Furnishing of challan- cum-statement in respect of TDS under section 194-IA/194-IB/ or 194M/194S
Income TaxChallan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of August, 2026 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
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Tax Audit of Accounts
Income TaxFollowing persons are required to get their books of account audited and obtain audit report: (i) Every person carrying on business if so required under section 44AB (ii) Every person […]
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Deposit of tax deducted at source
Income Tax(i)TDS/TCS by Government authorities by way of challan in the month of September, 2026 (ii) TDS/TCS by other deductors in month of September, 2026
