Income Tax Due Dates AY 2026–27 (FY 2025–26): Full Calendar

A complete, accurate schedule of Income Tax filing deadlines for Indian Chartered Accountants handling individual, corporate, and tax audit engagements.

1. Advance Tax Installments (FY 2025–26)

• 15th June 2025: 1st Installment (15% of estimated tax liability).
• 15th September 2025: 2nd Installment (45% of estimated tax liability).
• 15th December 2025: 3rd Installment (75% of estimated tax liability).
• 15th March 2026: 4th Installment (100% of estimated tax liability).
• 15th March 2026: Advance tax payment under presumptive taxation schemes (Section 44AD/44ADA).

2. ITR & Tax Audit Milestones

• 31st July 2026: ITR-1, 2, 4 filing deadline for non-audit individual taxpayers, HUFs, and non-corporate entities.
• 30th September 2026: Tax Audit Report filing under Section 44AB (Form 3CA-3CD / 3CB-3CD) and Transfer Pricing Report under Form 3CEB.
• 31st October 2026: ITR filing for corporate taxpayers, audited firms, and partners of audited firms.
• 30th November 2026: ITR filing for taxpayers subject to international transactions and Transfer Pricing provisions.
• 31st December 2026: Last date for filing Belated Returns (Section 139(4)) and Revised Returns (Section 139(5)) with late filing fee.

3. Quarterly TDS / TCS Returns

• Q1 (April–June): Due by 31st July 2025 (Form 24Q, 26Q, 27Q, 27EQ).
• Q2 (July–Sept): Due by 31st October 2025.
• Q3 (Oct–Dec): Due by 31st January 2026.
• Q4 (Jan–March): Due by 31st May 2026.