112 recurring GST, income tax, TDS and ROC deadlines across two financial years, with what each one costs if it slips. Dates are generated from the rules in the Act, so this page does not go stale in April.
Rules last checked 6 August 2026. Extensions are announced by circular and applied here when they are — confirm before you rely on a date, andask us if a filing is close.
Next up
FY 2026-27
April
20264
07TDS challan
Monthly TDS deposit — March 2026
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 1961
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
If it slips: Late fee runs per day until filed, and until it is, the deduction does not show against your vendor or employee in the department’s records — so they cannot claim credit for tax you have already paid on their behalf.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
Anyone whose tax after TDS exceeds the threshold — companies, firms, professionals, and individuals with other income
Under the Income-tax Act, 2025
If it slips: Interest accrues on the shortfall under s.424 and s.425 of the 2025 Act — the provisions that carry forward the old s.234B and s.234C. It is charged whether or not anyone told you an instalment was due.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
If it slips: A late-filing fee, interest on any tax still outstanding, and losses other than house property can no longer be carried forward. The fee and interest provisions were renumbered by the 2025 Act; the effect is unchanged.
If it slips: Late fee runs per day until filed, and until it is, the deduction does not show against your vendor or employee in the department’s records — so they cannot claim credit for tax you have already paid on their behalf.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
Anyone whose tax after TDS exceeds the threshold — companies, firms, professionals, and individuals with other income
Under the Income-tax Act, 2025
If it slips: Interest accrues on the shortfall under s.424 and s.425 of the 2025 Act — the provisions that carry forward the old s.234B and s.234C. It is charged whether or not anyone told you an instalment was due.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
Businesses and professionals over the s.44AB turnover or receipts thresholds (Income-tax Act, 1961)
Under the Income-tax Act, 1961
If it slips: The penalty is a share of turnover, capped — and the report has to be signed by a Chartered Accountant, so leaving it late leaves no room to fix the books first.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
If it slips: Late fee runs per day until filed, and until it is, the deduction does not show against your vendor or employee in the department’s records — so they cannot claim credit for tax you have already paid on their behalf.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
Anyone whose tax after TDS exceeds the threshold — companies, firms, professionals, and individuals with other income
Under the Income-tax Act, 2025
If it slips: Interest accrues on the shortfall under s.424 and s.425 of the 2025 Act — the provisions that carry forward the old s.234B and s.234C. It is charged whether or not anyone told you an instalment was due.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
If it slips: Late fee accrues daily and is capped as a share of turnover, so it scales with the size of the business. The 9C reconciliation must be certified by a Chartered Accountant.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
If it slips: Late fee runs per day until filed, and until it is, the deduction does not show against your vendor or employee in the department’s records — so they cannot claim credit for tax you have already paid on their behalf.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
Anyone whose tax after TDS exceeds the threshold — companies, firms, professionals, and individuals with other income
Under the Income-tax Act, 2025
If it slips: Interest accrues on the shortfall under s.424 and s.425 of the 2025 Act — the provisions that carry forward the old s.234B and s.234C. It is charged whether or not anyone told you an instalment was due.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
If it slips: Late fee runs per day until filed, and until it is, the deduction does not show against your vendor or employee in the department’s records — so they cannot claim credit for tax you have already paid on their behalf.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
Anyone whose tax after TDS exceeds the threshold — companies, firms, professionals, and individuals with other income
Under the Income-tax Act, 2025
If it slips: Interest accrues on the shortfall under s.424 and s.425 of the 2025 Act — the provisions that carry forward the old s.234B and s.234C. It is charged whether or not anyone told you an instalment was due.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
If it slips: A late-filing fee, interest on any tax still outstanding, and losses other than house property can no longer be carried forward. The fee and interest provisions were renumbered by the 2025 Act; the effect is unchanged.
If it slips: Late fee runs per day until filed, and until it is, the deduction does not show against your vendor or employee in the department’s records — so they cannot claim credit for tax you have already paid on their behalf.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
Anyone whose tax after TDS exceeds the threshold — companies, firms, professionals, and individuals with other income
Under the Income-tax Act, 2025
If it slips: Interest accrues on the shortfall under s.424 and s.425 of the 2025 Act — the provisions that carry forward the old s.234B and s.234C. It is charged whether or not anyone told you an instalment was due.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
Businesses and professionals over the s.63 turnover or receipts thresholds
Under the Income-tax Act, 2025
If it slips: The penalty is a share of turnover, capped — and the report has to be signed by a Chartered Accountant, so leaving it late leaves no room to fix the books first.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
If it slips: Late fee runs per day until filed, and until it is, the deduction does not show against your vendor or employee in the department’s records — so they cannot claim credit for tax you have already paid on their behalf.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
Anyone whose tax after TDS exceeds the threshold — companies, firms, professionals, and individuals with other income
Under the Income-tax Act, 2025
If it slips: Interest accrues on the shortfall under s.424 and s.425 of the 2025 Act — the provisions that carry forward the old s.234B and s.234C. It is charged whether or not anyone told you an instalment was due.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
If it slips: Late fee accrues daily and is capped as a share of turnover, so it scales with the size of the business. The 9C reconciliation must be certified by a Chartered Accountant.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
If it slips: Late fee runs per day until filed, and until it is, the deduction does not show against your vendor or employee in the department’s records — so they cannot claim credit for tax you have already paid on their behalf.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
Anyone who deducted tax at source under s.393 in the month
Under the Income-tax Act, 2025
If it slips: Interest runs for every part month between deduction and deposit — and tax deducted but not deposited is treated far more seriously than tax not deducted at all.
Anyone whose tax after TDS exceeds the threshold — companies, firms, professionals, and individuals with other income
Under the Income-tax Act, 2025
If it slips: Interest accrues on the shortfall under s.424 and s.425 of the 2025 Act — the provisions that carry forward the old s.234B and s.234C. It is charged whether or not anyone told you an instalment was due.
If it slips: Interest accrues on the unpaid tax from the due date, and late fee runs per day until filed. The return cannot be filed for a later month until this one is done.
Most of this list does not apply to any one business. Tell us what you run and we will tell you which dates you actually have to keep — and take the ones you would rather not.