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Statutory Tax Calendar & Deadlines

Statutory due dates for individual ITR filing, TDS return filings, and advance tax payments.

Due: 15 June 2026Passed

First Installment of Advance Tax (Q1)

Due date to pay 15% of the total estimated advance tax liability for the ongoing Financial Year 2026-27.

Audience: Any taxpayer (salaried, business, freelancer, or investor) whose estimated annual tax liability after TDS/TCS exceeds ₹10,000. Excludes resident senior citizens (60+ years) who do not have any business or professional income.
Period: FY 2026-27 (AY 2027-28)
Due: 31 July 2026

Q1 TDS Return Filing Deadline (Form 24Q, 26Q, 27Q)

Statutory deadline to submit quarterly TDS returns for deductions made between April and June 2026\.

Audience: Employers, businesses, professionals, and deductors who have deducted Tax Deducted at Source (TDS) on salary or non-salary payments during the first quarter of the financial year.
Period: Quarter 1 of FY 2026-27 (April 1, 2026 \- June 30, 2026\)
Due: 31 July 2026

ITR Filing Deadline for Salaried & Non-Business Individuals (ITR-1 & ITR-2)

The statutory due date to securely e-file ITR-1 or ITR-2 for non-business individuals without incurring late fees under Section 234F.

Audience: Salaried employees, pensioners, investors (equity/mutual funds/real estate), and individuals with house property income whose accounts are not required to be audited and do not have business/professional income.
Period: FY 2025-26 (AY 2026-27)
Due: 31 August 2026

ITR Filing Deadline for Non-Audit Businesses & Partners (ITR-3 & ITR-4)

The newly extended statutory due date to e-file ITR-3 and ITR-4 for businesses, professionals, and firm partners whose accounts do not require a tax audit.

Audience: Freelancers, independent professionals (doctors, lawyers, consultants), sole proprietors, small business owners, and partners of non-audit partnership firms.
Period: FY 2025-26 (AY 2026-27)
Due: 15 September 2026

Second Installment of Advance Tax (Q2)

Due date to pay a cumulative 45% of the total estimated advance tax liability for the ongoing Financial Year 2026-27.

Audience: Any taxpayer (salaried, business, freelancer, or investor) whose estimated annual tax liability after TDS/TCS exceeds ₹10,000. Excludes resident senior citizens (60+ years) who do not have any business or professional income.
Period: FY 2026-27 (AY 2027-28)
Due: 31 October 2026

ITR Filing Deadline for Audit Cases (Companies, LLPs & Large Businesses)

The statutory due date to e-file income tax returns for corporate entities and taxpayers whose accounts are subject to a mandatory tax audit.

Audience: Private Limited Companies, OPCs, LLPs, working partners of audited firms, and any individual/business whose turnover exceeds the threshold requiring a mandatory tax audit under Section 44AB.
Period: FY 2025-26 (AY 2026-27)
Due: 31 October 2026

Q2 TDS Return Filing Deadline (Form 24Q, 26Q, 27Q)

Statutory deadline to submit quarterly TDS returns for deductions made between July and September 2026\.

Audience: Employers, businesses, professionals, and deductors who have deducted Tax Deducted at Source (TDS) on salary or non-salary payments during the second quarter of the financial year.
Period: Quarter 2 of FY 2026-27 (July 1, 2026 \- September 30, 2026\)
Due: 15 December 2026

Third Installment of Advance Tax (Q3)

Due date to pay a cumulative 75% of the total estimated advance tax liability for the ongoing Financial Year 2026-27.

Audience: Any taxpayer (salaried, business, freelancer, or investor) whose estimated annual tax liability after TDS/TCS exceeds ₹10,000. Excludes resident senior citizens (60+ years) who do not have any business or professional income.
Period: FY 2026-27 (AY 2027-28)
Due: 31 December 2026

Belated and Revised ITR Filing Deadline (Section 139(4) & 139(5))

The final statutory deadline to file a delayed (belated) income tax return or to submit corrections (revised return) for FY 2025-26.

Audience: All taxpayers (Individuals, HUFs, Businesses, Companies) who missed their original ITR filing deadline or need to correct an error in a previously filed ITR for the financial year.
Period: FY 2025-26 (AY 2026-27)
Due: 31 January 2027

Q3 TDS Return Filing Deadline (Form 24Q, 26Q, 27Q)

Statutory deadline to submit quarterly TDS returns for deductions made between October and December 2026\.

Audience: Employers, businesses, professionals, and deductors who have deducted Tax Deducted at Source (TDS) on salary or non-salary payments during the third quarter of the financial year.
Period: Quarter 3 of FY 2026-27 (October 1, 2026 \- December 31, 2026\)
Due: 15 March 2027

Fourth Installment of Advance Tax (Q4)

Due date to pay a cumulative 100% of the total estimated advance tax liability for the ongoing Financial Year 2026-27.

Audience: Any taxpayer (salaried, business, freelancer, or investor) whose estimated annual tax liability after TDS/TCS exceeds ₹10,000. This explicitly includes taxpayers under the Presumptive Taxation Scheme (Sec 44AD/44ADA). Excludes resident senior citizens (60+ years) who do not have any business or professional income.
Period: FY 2026-27 (AY 2027-28)
Due: 31 May 2027

Q4 TDS Return Filing Deadline (Form 24Q, 26Q, 27Q)

Statutory deadline to submit the final quarterly TDS returns for deductions made between January and March 2027\.

Audience: Employers, businesses, professionals, and deductors who have deducted Tax Deducted at Source (TDS) on salary or non-salary payments during the fourth quarter of the financial year.
Period: Quarter 4 of FY 2026-27 (January 1, 2027 \- March 31, 2027\)
Due: 15 June 2027

Form 16 Issuance Deadline (Salary TDS Certificate)

The statutory deadline for employers to issue Form 16 (TDS certificate) to their employees for the financial year.

Audience: Employers, companies, partnership firms, and business owners who have deducted Tax Deducted at Source (TDS) on the salary paid to their employees under Section 192\.
Period: FY 2026-27 (AY 2027-28)