Sep 2026 – Tax Calendar
| 7th Oct | Due date of Deposit of TDS/ TCS for the Month of Sep, 2026 |
| 7th Oct | Uploading of declarations received in Form No. 127 (Income-tax Rules, 2026) from the buyer in the month of September, 2026 |
| 21th Oct | Due date for filing of audit report under section 44AB(Income-tax Act, 1961) for the assessment year 2026-27 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2026)
Note: The due date for filing of audit report has been extended from September 30, 2026, to October 21, 2026, vide Circular No. 07/2026, dated 28-09-2026 |
| 21th Oct | Furnishing report under section 115JC (Income-tax Act, 1961) in Form no. 29C (Income-tax Rules, 1962) for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2025-26 (if the assessee is required to submit return of income on October 31, 2026) Note: The due date for filing of report has been extended from September 30, 2026, to October 21, 2026 vide Circular No. 07/2026, dated 28-09-2026 |
| 21th Oct | Furnishing report under section 115JB (Income-tax Act, 1961) in Form No. 29B (Income-tax Rules, 1962) for computing the book profits of the company during the previous year 2025-26 (if the assessee is required to submit return of income on October 31, 2026) Note: The due date for filing of report has been extended from September 30, 2026, to October 21, 2026 vide Circular No. 07/2026, dated 28-09-2026 |
| 21th Oct | Furnishing of the report in Form No. 3CEA (Income-tax Rules, 1962) relating to computation of capital gains in case of slump sale taxable under section 50B (Income-tax Act, 1961) (if the assessee is required to submit return of income on October 31, 2026)
Note: The due date for filing of report has been extended from September 30, 2026, to October 21, 2026 vide Circular No. 07/2026, dated 28-09-2026 |
| 21th Oct | Furnishing of Audit Report in Form No. 10CCB (Income-tax Rules, 1962) by assessee claiming deduction under section 80-I, 80-IA, 80-IB or section 80-IC (Income-tax Act, 1961) (if the assessee is required to submit the return of income on or before October 31, 2026) |
| 21th Oct | Furnishing report in Form No. 10DA (Income-tax Rules, 1962) certifying the claim for additional employee cost under section 80JJAA (Income-tax Act, 1961) during the previous year 2025-26 (if the assessee is required to submit return of income on or before October 31, 2026) |
| 21th Oct | Furnishing of Audit report in Form No. 10B/10BB (Income-tax Rules, 1962) by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution |
| 21th Oct | Furnishing audit report in Form No. 3AC (Income-tax Rules, 1962) by assessee claiming deduction under section 33AB (Income-tax Act, 1961) for the previous year 2025-26 (if the assessee is required to submit return of income on October 31, 2026)
Note: The due date for filing of audit report has been extended from September 30, 2026, to October 21, 2026, vide Circular No. 07/2026, dated 28-09-2026 |
| 30th Oct | Furnishing of challan-cum-statement in Form No. 141 (Income-tax Rules, 2026) in respect of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] of the Income-tax Act, 2025 for the month of September 2026. |
| 31th Oct | Filing of quarterly statement in Form No. 140 (Income-tax Rules, 2026) by deductors responsible for deduction of tax at source on non-salary payments such as commission, brokerage, professional fees, rent, etc. made to residents for the quarter ending September 30, 2026 |
| 31th Oct | Filing of quarterly statement of collection of tax at source under section 397(3)(b) of the Income-tax Act, 2025 in Form No.143 (Income-tax Rules, 2026) for the quarter ending September 30, 2026 |
| 31th Oct | Filing of quarterly statement of TDS in Form No. 144 (Income-tax Rules, 2026) in respect of payments other than salary made to non-residents for quarter ending September 30, 2026 |
| 31th Oct | Filing of quarterly statement in Form No. 138 (Income-tax Rules, 2026) by employers responsible for TDS from salaries paid to employees under section 392 or by specified bank in respect of income paid to specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)] of the Income-tax Act, 2025 for the quarter ending September 30, 2026 |
| 31th Oct | Audit report under section 44AB (Income-tax Act, 1961) for the assessment year 2026-27 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E (Income-tax Act, 1961). |
| 31th Oct | Furnishing of certificate in Form No. 10-IJ (Income-tax Rules, 1962) issued by a Chartered Accountant certifying the annual statement of exempt income of the specified fund, being a category-III AIF, under section 10(23FF) (Income-tax Act, 1961) (if the assessee is required to submit the return of income on or before November 30,2026) |
Administrator
0
Raghu Marwah
Chartered Accountant | International Taxation, FEMA & Corporate Advisory
Raghu Marwah is a Chartered Accountant, leading the firm's Consultancy Services and International Taxation practice. He advises Indian and international businesses on FEMA and RBI regulations, cross-border taxation, transfer pricing, India-entry strategies and overseas expansion. His professional experience also includes audit, tax compliance, M&A transactions across India and International Markets.