| Date |
Obligation |
Form No. |
| November 30, of
the relevant assessment year |
Submission of annual return of
income/wealth for the relevant assessment year, if the assessee is a
corporate assessee |
Income: Form No.1
Wealth: Form BA |
| November 30, of
the relevant assessment year |
Furnish audit report under
section 44AB for the relevant assessment year in the case of a
corporate assessee. |
Form Nos. 3CA & 3CD |
| December 15, of
each year |
Payment of second installment (in
the case of an assessee other than a company) or third installment
(in the case of a company) of advance tax for that financial year. |
No statement/ estimate is
required to be submitted |
| March 15, of
each year |
Payment of third installment (in
the case of an assessee other than a company) or fourth installment
(in the case of a company) of advance income-tax for that financial
year |
No estimate/ statement is
required to be submitted |
| April 30, of
each year |
Certificate of tax deducted at
source to be given to employees in respect of salary paid and tax
deducted during for the preceding financial year ended 31 March |
Form No.16 |
| April 30, of
each year |
Certificate of tax deducted at
source from insurance commission during the preceding financial year
ended 31 March to be given. |
Form No.16A |
| April 20, of
each year |
Consolidated certificate of tax
deduction (other than salary) during the preceding financial year
ended 31 March. |
Form No.16A |
| April 30, of
each year |
Submission of annual return of
dividend and income in respect of units under section 206 of the
I.T. Act 1961 for the preceding financial year ended 31 March |
Form No.26 |
| May 31, of each
year |
Return of tax deduction from
contributions paid by the trustees of an approved superannuation
fund |
Form No.22 |
| May 31, of each
year |
Submission of annual return of
winning from lottery, crossword puzzle for the preceding financial
year ended 31 March. |
Form No.26B |
| May 31, of each
year |
Submission of annual return of
winning from horse races for the preceding financial year ended 31
March |
Form No.26BB |
| May 31, of each
year |
Submission of annual return of
salary income in respect of salary paid during the preceding
financial year ended 31 March |
Form No.24 |
| June 15, of
each year |
Payment of first installment of
advance tax in the case of a company for that financial year |
No statement/ estimate is
required to be submitted |
| June* 30, of
each year |
Submission of annual return of
income/wealth for the relevant assessment year in case the following
conditions are satisfied:
a. the assessee is not a corporate assessee or a
b. cooperative society;
c. his total income does not include any income from a business or
profession |
Income: Form No.3/2A
Wealth: Form BA |
| June 30, of
each year |
Submission of annual return of
insurance commission for the preceding financial year ended 31 March |
Form No.26D |
| June 30, of
each year |
Submission of annual return of
insurance commission paid/ credited without tax deduction during
preceding financial year ended 31 March |
Form No.26E |
| June 30, of
each year |
Submission of annual return of
interest on securities for the preceding financial year ended 31
March |
Form No.25 |
| June 30, of
each year |
Submission of annual return of
interest (not being on securities) for the preceding financial year
ended 31 March |
Form No.26A |
| June 30, of
each year |
Submission of annual return of
payment to contractors / sub-contractors for the preceding financial
year ended 31 March |
Form No.26C |
| June 30, of
each year |
Submission of annual return of
payments in respect of deposits under National Savings Scheme, 1987
for the preceding financial year ended 31 March |
Form No.26F |
| June 30, of
each year |
Submission of annual return of
payments on account of repurchase of units by Mutual Fund or UTI for
the preceding financial year ended 31 March |
Form No.26G |
| June 30, of
each year |
Submission of annual return of
payment of commission on sale of lottery tickets for the preceding
financial year ended 31 March |
Form No.26H |
| June 30, of
each year |
Submission of annual return of
rent for the preceding financial year ended 31 March |
Form No.26 J |
| July 14, of
each year |
Submission of statement of tax
deduction from interest or any other sum payable to non-residents
during the period April 1 to June 30 immediately preceding |
Form No.27 |
| August 31, of
each year |
Submission of annual return of
income/wealth for the relevant assessment year, if the following
conditions are satisfied:
a. The assessee is neither a corporate assessee nor a co-operative
society;
b. he is not required to get his accounts audited under any law;
and
c. His total income includes income from a business/ profession.
|
Income:Form No.2
Wealth: Form BA |
| September 15,
of each year |
Payment of first installment (in
the case of a non-corporate assessee) or second installment (in the
case of a corporate assessee) of advance income-tax for that
financial year |
No statement/ estimate is
required to be submitted |
| October 14, of
each year |
Submit statement of deduction of
tax from interest, dividend or any other sum payable to non-resident
during July 1 to September 30 immediately preceding |
Form No.27 |
| October* 31, of
each year |
Submission of annual return of
income/wealth for the relevant assessment year if the following
conditions are satisfied:
a. the assessee is a cooperative society or a non-corporate
assessee;
b. he is required to get his accounts audited under the income-tax
Act or under any other law. |
Income:Form No.2
Wealth: form BA |
| October 31, of
each year |
Furnish audit report under
Section 44AB for the relevant assessment year, in the case of a
non-corporate assessee |
Form Nos.3CA, 3CB/3CC and 3CD/3CE |
| October 31, of
each year |
Submission of half-yearly return
in respect of tax collected at source during April 1 and September
30 immediately preceding. |
Form Nos.27EA, 27EB, 27EC and
27ED |
| October 31, of
each year |
Submission of annual audited
accounts for each approved programmes under section 35 (2AA) |
|
