October 2025 – Tax Calendar
| 7th Oct | Due date for deposit of Tax deducted/collected for the month of September, 2025 |
|---|---|
| 7th Oct | Uploading of declarations received in Form 27C from the buyer in the month of September, 2025 |
| 15th Oct | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194-M & 194S in the month of August, 2025 |
| 15th Oct | Quarterly statement of TCS deposited for the quarter ending September 30, 2025 |
| 15th Oct | Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2025 |
| 30th Oct | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M & 194S in the month of September, 2025 |
| 30th Oct | Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2025 |
| 31st Oct | Quarterly statement of TDS deposited for the quarter ending September, 2025 |
| 31st Oct | Due date for filing of return of income for the assessment year 2025-26 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audit) |
| 31st Oct | Audit report under section 44AB for the assessment year 2025-26 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E |
| 31st Oct | Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction |
| 31st Oct | Reporting of details of funds received from eligible persons (either directly or through Alternative Investment Fund) in the previous year 2024-25 (if the assessee is required to submit return of income by October 31, 2025) |
| 31st Oct | Furnishing of audit report along with particulars forming part of its Annexure by electoral trust |
| 31st Oct | Furnishing of particulars for claiming relief under Section 89 (if assessee is required to submit return of income by October 31, 2025) |
| 31st Oct | Furnishing of an annual statement of income exempt under section 10(4D) (if assessee is required to submit return of income by October 31, 2025) |
| 31st Oct | Exercising the option to opt for alternative tax regime under Section 115BA; 115BAA; 115BAB(1) by a domestic company (if due date of submission of return of income is October 31, 2025) |
| 31st Oct | Furnishing of details of attribution of capital gain taxable under section 45(4) to the capital asset remaining with the firm, AOP or BOI after reconstitution (if the firm, AOP or BOI is required to furnish return of income by October 31, 2025) |
| 31st Oct | Furnishing of the audit report by a trust or institution registered under Section 12AB or approved under Section (23C)(iv)/(v)/(vi)/(via) |
| 31st Oct | Furnishing report relating to computation of capital gains in case of slump sale during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025 |
| 31st Oct | Furnishing report certifying the claim for additional employee cost under section 80JJAA during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) |
| 31st Oct | Furnishing report under section 115JB for computing the book profits of the company during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) |
| 31st Oct | Furnishing report under section 115JC for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) |
| 31st Oct
[Extended]* |
Furnishing of Audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution |
| 31st Oct
[Extended]* |
Due date for filing of audit report under section 44AB for the assessment year 2025-26 in the case of a corporate-assessee or non-corporate assessee.
(who is required to submit his/its return of income on October 31, 2025) |
*Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025
Administrator
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