Income Tax Calendar for the FY
2015-16 (AY 2016-17)
April, 2015
Tuesday, April 7, 2015
Due date for deposit of Tax deducted
under Section 194-IA in the month of March, 2015
Wednesday, April 22, 2015
Due date for issue of TDS Certificate for
tax deducted under section 194-IA in the month of March, 2015
Thursday, April 30, 2015
Due date for deposit of Tax
deducted/collected for the month of March, 2015
Thursday, April 30, 2015
Due date for deposit of TDS for the period
January 2015 to March 2015 when Assessing Officer has permitted quarterly
deposit of TDS under sections 192, 194A, 194D or 194H has permitted quarterly
deposit of TDS under sections 192, 194A, 194D or 194H.
Thursday, April 30, 2015
Copies of declaration received in Form
No. 60/61 (not being — received at the time of opening a bank account) during
October 1, 2014 to March 31, 2015 to the concerned Director (Investigation)
May, 2015
Thursday, May 7, 2015
Due date for deposit of Tax
deducted/collected for the month of April, 2015
Friday, May 15, 2015
Quarterly statement of TDS/TCS deposited for
the quarter ending March 31, 2015
Friday, May 22, 2015
Due date for issue of TDS Certificate for
tax deducted under Section 194-IA in the month of April, 2015
Saturday, May 30, 2015
Quarterly TDS/TCS certificates in respect of
tax deducted (for payment other than salary) or tax collected during the
quarter ending March 31, 2015
Saturday, May 30, 2015
Submission of a statement by non-resident
(under Section 285) having a liaison office in India for the financial
year 2014-15
Sunday, May 31, 2015
Certificate of tax deducted at source to
employees in respect of salary paid and tax deducted during 2014-15
Sunday, May 31, 2015
Return of tax deduction from contributions
paid by the trustees of an approved superannuation fund
June, 2015
Sunday, June 7, 2015
Due date for deposit of Tax
deducted/collected for the month of May, 2015
Monday, June 15, 2015
First installment of advance income-tax in
the case of a company for the assessment year 2016-17
Monday, June 22, 2015
Due date for issue of TDS Certificate for
tax deducted under Section 194-IA in the month of May, 2015
Tuesday, June 30, 2015
Return in respect of securities transaction
tax for the financial year 2014-15
Tuesday, June 30, 2015
Quarterly return of non-deduction of tax at
source by a banking company from interest on time deposit in respect of the
quarter ending March 31, 2015
Tuesday, June 30, 2015
Report by an approved institution/public
sector company under Section 35AC(4)/(5) for the year ending March
31, 2015
Tuesday, June 30, 2015
Due date for furnishing of statement of
income distributed by business trust to its unit holders during the financial
year 2014-15. This statement is required to be furnished to the unit holders in
form No. 64B[As prescribed under Rule 12CA inserted by the Income-tax (First
Amendment) Rules, 2015, w.e.f. 19-1-2015.]
July, 2015
Tuesday, July 7, 2015
Due date for deposit of Tax deducted/collected
for the month of June, 2015
Tuesday, July 7, 2015
Due date for deposit of TDS for the period
April 2015 to June 2015 when Assessing Officer has permitted quarterly deposit
of TDS under Section 192,194A, 194D or 194H
Wednesday, July 15, 2015
Quarterly statement of TDS/TCS deposited for
the quarter ending June 30, 2015 when tax is deducted/collected by a person
other than an office of Government
Wednesday, July 22, 2015
Due date for issue of TDS Certificate for tax
deducted under Section 194-IA in the month of June, 2015
Thursday, July 30, 2015
Quarterly TDS certificate (in respect of tax
deducted for payments other than salary by a person not being an office of the
Government) or quarterly TCS certificate (in respect of tax collected by any
person) for the quarter ending June 30, 2015
Friday, July 31, 2015
Annual return of income and wealth for the
assessment year 2015-16 for all assessee other than (a) corporate-assessee or
(b) non-corporate assessee (whose books of account are required to be audited)
or (c) working partner (of a firm whose accounts are required to be audited) or
(d) an assessee who is required to furnish a report under section 92E
Friday, July 31, 2015
Quarterly return of non-deduction of tax at
source by a banking company from interest on time deposit in respect of the
quarter ending June 30, 2015
Friday, July 31, 2015
Quarterly statement of tax deducted
if the deductor is an office of the Government for the quarter ending
June 30, 2015
Friday, July 31, 2015
Statement by scientific research
association, university, college or other association or Indian scientific
research company as required by rules 5D, 5Eand 5F (if due
date of submission of return of income is July 31, 2015)
August, 2015
Friday, August 7, 2015
Due date for deposit of Tax
deducted/collected for the month of July, 2015
Saturday, August 15, 2015
Quarterly TDS certificate (in respect of tax
deducted for payments other than salary) by a person being an office of the
Government for the quarter ending June 30, 2015
Saturday, August 22, 2015
Due date for issue of TDS Certificate for
tax deducted under Section 194-IA in the month of July, 2015
Monday, August 31, 2015
Annual information return under section
285BA for the financial year 2014-15
September, 2015
Monday, September 7, 2015
Due date for deposit of Tax
deducted/collected for the month of August, 2015
Tuesday, September 15, 2015
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 the assessment year 2016-17
Tuesday, September 22, 2015
Due date for issue of TDS Certificate for
tax deducted under Section 194-IA in the month of August, 2015
Wednesday, September 30, 2015
Audit report under Section
44AB for the assessment year 2015-16 in the case of a corporate-assessee
or non-corporate assessee (who is required to submit his/its return of income
on September 30, 2015)
Wednesday, September 30, 2015
Statement by scientific research association,
university, college or other association or Indian scientific research company
as required by rules 5D, 5Eand 5F (if due date of
submission of return of income is September 30, 2015)
Wednesday, September 30, 2015
Annual return of income and wealth for the
assessment year 2015-16 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 audited) or (c) working
partner (of a firm whose accounts are required to be audited)
Wednesday, September 30, 2015
Audit report under section 44AB for
the assessment year 2015-16 in the case of a corporate-assessee or
non-corporate assessee (who is required to submit his/its return of income on
September 30, 2015)
October, 2015
Wednesday, October 7, 2015
Due date for deposit of tax deducted/collected
for the month of September, 2015
Wednesday, October 7, 2015
Due date for deposit of TDS for the period
July 2015 to September 2015 when Assessing Officer has permitted quarterly
deposit of TDS under Section 192, 194A, 194D or 194H
Thursday, October 15, 2015
Quarterly statement of TDS/TCS deposited
for the quarter ending September 30, 2015 when tax is deducted/collected by a
person other than an office of Government
Thursday, October 22, 2015
Due date for issue of TDS Certificate for
tax deducted under Section 194-IA in the month of September, 2015
Friday, October 30, 2015
Quarterly TDS certificate (in respect of tax
deducted for payments other than salary by a person not being an office of the
Government) or quarterly TCS certificate (in respect of tax collected by any
person) for the quarter ending September 30, 2015
Saturday, October 31, 2015
Due date for furnishing of Annual audited
accounts for each approved programmes under section 35(2AA)
Saturday, October 31, 2015
Copies of declaration received in Form
No. 60/61 (not being received at the time of opening a bank account) during
April 1, 2015 to September 30, 2015 to the concerned Director (Investigation)
Saturday, October 31, 2015
Quarterly return of non-deduction of tax at
source by a banking company from interest on time deposit in respect of the
quarter ending September 30, 2015
Saturday, October 31, 2015
Quarterly statement of tax deducted if the
deductor is an office of the Government for the quarter ending September
30, 2015
November, 2015
Saturday, November 7, 2015
Due date for deposit of Tax
deducted/collected for the month of October, 2015
Sunday, November 15, 2015
Quarterly TDS certificate (in respect of tax
deducted for payments other than salary) by a person being an office of the
Government for the quarter ending September 30, 2015
Sunday, November 22, 2015
Due date for issue of TDS Certificate for
tax deducted under Section 194-IA in the month of October, 2015
Monday, November 30, 2015
Annual return of income and wealth for the
assessment year 2015-16 in the case of an assessee if he/it is required to
submit a report under section 92E pertaining to international or specified
domestic transaction(s)
Monday, November 30, 2015
Audit report under Section
44AB for the assessment year 2015-16 in the case of an assessee who is
also required to submit a report pertaining to international or specified
domestic transactions under Section 92E
Monday, November 30, 2015
Statement of income distribution by venture
capital company or venture capital fund in respect of income distributed during
2014-15
Monday, November 30, 2015
Due date for filing of statement of income
distributed by business trust to unit holders during the financial year
2014-15. This statement is required to be filed electronically to Principal CIT
or CIT in form No. 64A [As prescribed under Rule 12CA inserted by the
Income-tax (First Amendment) Rules, 2015, w.e.f. 19-1-2015.]
December, 2015
Monday, December 7, 2015
Due date for deposit of Tax
deducted/collected for the month of November, 2015
Tuesday, December 15, 2015
Second installment (in the case of an
assessee other than a company) or third installment (in the case of a company)
of advance income-tax for the assessment year 2016-17
Tuesday, December 22, 2015
Due date for issue of TDS Certificate for
tax deducted under Section 194-IA in the month of November, 2015
January, 2016
Wednesday, January 7, 2016
Due date for deposit of Tax deducted / collected
for the month of December, 2015
Wednesday, January 7, 2016
Due date for deposit of TDS for the period
October 2014 to December 2014 when Assessing Officer has permitted quarterly
deposit of TDS under sections 192, 194A, 194D or 194H.
Thursday, January 15, 2016
Quarterly statement
of TDS/TCS deposited for the quarter ending December 31, 2015 when tax
is deducted / collected by a person other than an office of Government
Thursday, January 22, 2016
Due date for issue of TDS Certificate for
tax deducted under Section 194-IA in the month of December, 2015
Friday, January 30, 2016
Quarterly TDS certificate (in respect of tax
deducted for payments other than salary by a person not being an office of the
Government) or quarterly TCS certificate (in respect of tax collected by any
person) for the quarter ending December 31, 2015.
Saturday, January 31, 2016
Quarterly statement of tax deducted if the
deductor is an office of the Government for the quarter ending December
31, 2015
Saturday, January 31, 2016
Quarterly return of non-deduction at source
by a banking company from interest on time deposit in respect of the quarter
ending December 31, 2015
February, 2016
Saturday, February 7, 2016
Due date for deposit of Tax
deducted/collected for the month of January, 2016
Sunday, February 15, 2016
Quarterly TDS certificate (in respect of tax
deducted for payments other than salary) by a person being an office of the
Government for the quarter ending December 31, 2015
Sunday, February 22, 2016
Due date for issue of TDS Certificate for
tax deducted under Section 194-IA in the month of January, 2016
March, 2016
Saturday, March 7, 2016
Due date for deposit of Tax
deducted/collected for the month of February, 2016
Sunday, March 15, 2016
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 the assessment year 2016-17
Sunday, March 22, 2016
Due date for issue of TDS Certificate for
tax deducted under Section 194-IA in the month of February, 2016
(Source:
www.incometaxindia.gov.in)
Sumit Grover
Advocate
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