Statutory Tax Compliance Tracker - October 2026

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Compliance Particulars

Due Dates

1

Due date for deposit of tax deducted/collected for the month of September 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of challan

07.10.2026

2.

Due date for deposit of TDS for the period July 2026 to September 2026 when Assessing Officer has permitted quarterly deposit of TDS under section 392(1) or 393(1) [Table Sl. Nos. (1)(i) and (ii), and 5(ii) and (iii)] of the Income-tax Act, 2025

07.10.2026

3

Due date for furnishing Form No. 137 (Income-tax Rules, 2026) by an office of the Government where TDS/TCS for the month of September, 2026 has been paid without the production of a challan.

07.10.2026

4

Uploading of declarations received in Form No. 127 (Income-tax Rules, 2026) from the buyer in the month of September, 2026

07.10.2026

5

Upload the declarations received from recipients in Form No. 121 (Income-tax Rules, 2026) during the quarter ending September, 2026

07.10.2026

6

Furnishing of quarterly statement in Form No. 148 (Income-tax Rules, 2026) to be furnished by a unit of IFSC, as referred to section section 147(1)(b) of the Income-tax Act, 2025, in respect of remittances made for the quarter ending September 30, 2026

15.10.2026

7

Furnishing of statement in Form No. 92 (Income-tax Rules, 2026) by the specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter ending September 30, 2026

15.10.2026

8

Furnishing of quarterly statement in Form No. 147 (Income-tax Rules, 2026) to be furnished by an authorised dealer in respect of remittances made for the quarter ending September 30, 2026

15.10.2026

9

Statement in Form No. 1 (Income-tax Rules, 2026) by the stock exchange for the month of September 2026, in respect of transactions in which client codes have been modified after registering in the system.

15.10.2026

10

Statement in Form No. 1 (Income-tax Rules, 2026) by the stock exchange for the month of September 2026, in respect of transactions in which client codes have been modified after registering in the system.

15.10.2026

11

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.

30.10.2026

12

Furnishing of annual statement in Form No. 10-II (Income-tax Rules, 1962) in respect of exempt income under Section 10(23FF) (Income-tax Act, 1961) by specified fund, being a category-III AIF (if assessee is required to submit return of income on or before October 31, 2026)

31.10.2026

13

Furnishing of Audit Report in Form No.66 (Income-tax Rules, 1962) by tonnage tax company under clause (ii) of Section 115VW (Income-tax Act, 1961) for the previous year 2025-26 (if the company is required to submit return of income on November 30, 2026)

31.10.2026

14

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 November 30, 2026)

31.10.2026

15

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 November 30, 2026)

31.10.2026

16

Due date for furnishing the return of income for the Assessment Year 2026–27 by the following assessees:

· A company to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply;

· An assessee whose accounts are required to be audited, to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply;

· A partner of a firm whose accounts are required to be audited, or the spouse of such partner (where Section 5A of the Income-tax Act, 1961 applies), to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply

31.10.2026

17

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 November 30, 2026)

31.10.2026

18

Furnishing of audit report in Form No.10-IL (Income-tax Rules, 1962) by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under Section 10(4D) (Income-tax Act, 1961) (if assessee is required to submit return of income by November 30, 2026)

31.10.2026

19

Intimation in Form No. 175 (Income-tax Rules, 2026) by a pension fund in respect of each investment made in India for quarter ending September 2026

31.10.2026

20

Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2026

31.10.2026

21

Furnishing of Form No. 10BBD (Income-tax Rules, 1962) reporting details of funds received from eligible persons, directly or through an Alternative Investment Fund, during the Previous Year 2025-26 (if the assessee is required to submit return of income on or before October 31, 2026)

31.10.2026

22

Intimation by a designated constituent entity, resident in India, of an international group in Form No. 3CEAB (Income-tax Rules, 1962) for the accounting year 2025-26

31.10.2026

23

Furnishing of Statement in Form No. 98 (Income-tax Rules, 2026) to the concerned Director/Joint Director (Intelligence and Criminal Investigation) containing declaration received in Form No. 97 (Income-tax Rules, 2026) during April 1, 2026 to September 30, 2026

31.10.2026

24

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

31.10.2026

25

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

31.10.2026

26

Submission of a report from a Chartered Accountant in Form No. 3CEJA (Income-tax Rules, 1962) for the previous year 2025-26 for the purpose of section 9A (Income-tax Act, 1961) regarding fulfilment of certain conditions by an eligible investment fund.

31.10.2026

27

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

31.10.2026

28

Filing intimation in Form No.3CEAC (Income-tax Rules, 1962) by a constituent entity resident in India (whose parent entity is not resident in India), notifying the prescribed authority of the details of the parent entity/alternate reporting entity for Country-by-Country Reporting purposes. (assuming reporting accounting year is January 1, 2025, to December 31, 2025)

31.10.2026

29

Furnishing of the certificate in Form No. 10-IA (Income-tax Rules, 1962) from the medical authority certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ or ‘multiple disability’ for the purposes of Section 80DD and Section 80U (Income-tax Act, 1961). (If the assessee is required to furnish the return of income on or before October 31, 2026)

31.10.2026

30

Furnishing of certificate of foreign inward remittance in Form No.10H (Income-tax Rules, 1962) by a resident individual being an author/patentee claiming deduction under Section 80QQB / Section 80RRB (Income-tax Act, 1961) in respect of income earned from any source outside India (if the assessee is required to submit the return of income on or before October 31, 2026)

31.10.2026

31

Furnishing of Form No.3CT (Income-tax Rules, 1962) by the transferor of shares or interests in, a company or an entity that derives its value substantially from assets located in India, duly certified by an accountant for apportionment of income attributable to assets located in India (if the assessee is required to submit the return of income on or before October 31, 2026)

31.10.2026

32

Furnishing of statement in Form No.10-EE (Income-tax Rules, 1962) for exercising the option to claim relief under Section 89A (Income-tax Act, 1961) for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if the assessee is required to submit the return of income on or before October 31, 2026)

31.10.2026

33

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)

31.10.2026

34

Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No.3AE (Income-tax Rules, 1962) under Section 35E(6) (Income-tax Act, 1961) for the previous year 2025-26 (if the assessee is required to submit return of income on or before November 30, 2026)

31.10.2026

35

Furnishing of audit report in Form No.3CE (Income-tax Rules, 1962) under Section 44DA (Income-tax Act, 1961) by a non-resident and foreign company for the previous year 2025-26 (if the assessee is required to submit return of income on November 30, 2026)

31.10.2026

36

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 November 30, 2026)

31.10.2026

37

Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No.3AE (Income-tax Rules, 1962) under Section 35D(4) (Income-tax Act, 1961) for the previous year 2025-26 (if the assessee is required to submit return of income on or before November 30, 2026)

31.10.2026

38

Furnishing of Audit Report in Form No.66 (Income-tax Rules, 1962) by tonnage tax company under clause (ii) of Section 115VW (Income-tax Act, 1961) for the previous year 2025-26 (if the company is required to submit return of income on November 30, 2026)

31.10.2026

39

Submission of a report from a Chartered Accountant in Form No. 3CEJA (Income-tax Rules, 1962) for the previous year 2025-26 for the purpose of section 9A (Income-tax Act, 1961) regarding fulfilment of certain conditions by an eligible investment fund.

31.10.2026

40

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)

31.10.2026

41

Filing intimation in Form No.3CEAC (Income-tax Rules, 1962) by a constituent entity resident in India (whose parent entity is not resident in India), notifying the prescribed authority of the details of the parent entity/alternate reporting entity for Country-by-Country Reporting purposes. (assuming reporting accounting year is January 1, 2025, to December 31, 2025)

31.10.2026

42

Furnishing of Form No.3CT (Income-tax Rules, 1962) by the transferor of shares or interests in, a company or an entity that derives its value substantially from assets located in India, duly certified by an accountant for apportionment of income attributable to assets located in India (if the assessee is required to submit the return of income on or before October 31, 2026)

31.10.2026

43

Furnishing of certificate of foreign inward remittance in Form No.10H (Income-tax Rules, 1962) by a resident individual being an author/patentee claiming deduction under Section 80QQB / Section 80RRB (Income-tax Act, 1961) in respect of income earned from any source outside India (if the assessee is required to submit the return of income on or before October 31, 2026)

31.10.2026

44

Furnishing of statement in Form No.10-EE (Income-tax Rules, 1962) for exercising the option to claim relief under Section 89A (Income-tax Act, 1961) for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if the assessee is required to submit the return of income on or before October 31, 2026)

31.10.2026

45

Furnishing of the certificate in Form No. 10-IA (Income-tax Rules, 1962) from the medical authority certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ or ‘multiple disability’ for the purposes of Section 80DD and Section 80U (Income-tax Act, 1961). (If the assessee is required to furnish the return of income on or before October 31, 2026)

31.10.2026

46

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 November 30, 2026)

31.10.2026

47

Furnishing audit report in Form No.3AD (Income-tax Rules, 1962) by assessee claiming deduction under Section 33ABA (Income-tax Act, 1961) for the previous year 2025-26 (if the assessee is required to submit return of income on November 30, 2026)

31.10.2026

48

Furnishing of Form No. 5C (Income-tax Rules, 1962) containing details of attribution of capital gain taxable under Section 45(4) (Income-tax Act, 1961) 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 on or before October 31, 2026)

31.10.2026

49

Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No.3AE (Income-tax Rules, 1962) under Section 35D(4) (Income-tax Act, 1961) for the previous year 2025-26 (if the assessee is required to submit return of income on or before November 30, 2026

31.10.2026

50

Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No.3AE (Income-tax Rules, 1962) under Section 35E(6) (Income-tax Act, 1961) for the previous year 2025-26 (if the assessee is required to submit return of income on or before November 30, 2026)

31.10.2026

51

Furnishing of statement in Form No.3AF (Income-tax Rules, 1962) containing the particulars of expenditures specified under Section 35D(2)(a) (Income-tax Act, 1961) (if the assessee is required to submit the return of income on or before November 30, 2026)

31.10.2026

52

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 or before November 30, 2026)

31.10.2026

53

Furnishing of declaration in Form No.10BA (Income-tax Rules, 1962) by an assessee claiming deduction under Section 80GG (Income-tax Act, 1961) in respect of the rent paid for residential accommodation (If the assessee is required to furnish the return of income on or before October 31, 2026)

31.10.2026

54

Furnishing of Form No.10E (Income-tax Rules, 1962) by an employee claiming relief under Section 89 (Income-tax Act, 1961) when salary is paid in arrears or in advance, etc. (if the assessee is required to submit the return of income on or before October 31, 2026)

31.10.2026

55

Furnishing of certificate Form No.10CCE (Income-tax Rules, 1962) by a resident individual being a patentee claiming deduction under Section 80RRB (Income-tax Act, 1961) in respect of royalty income on patents (if the assessee is required to submit return of income on or before October 31, 2026)

31.10.2026

56

Furnishing of certificate in Form No.10CCD (Income-tax Rules, 1962) by a resident individual being an author (including a joint author) claiming deduction under Section 80QQB (Income-tax Act, 1961) in respect of royalty income (if the assessee is required to submit return of income on or before October 31, 2026)

31.10.2026

57

Furnishing of Audit Report in Form No.10CCB (Income-tax Rules, 1962) by assessee claiming deduction under Section 80-I , Section 80-IA , Section 80-IB or section Section 80-IC (Income-tax Act, 1961) (if the assessee is required to submit the return of income on or before November 30, 2026)

31.10.2026

58

Furnishing of report in Form No.10CCF (Income-tax Rules, 1962) certifying that the amount of deduction under Section 80LA (Income-tax Act, 1961) has been correctly claimed during the previous year 2025-26 (if the assessee is required to submit return of income on or before October 31, 2026)

31.10.2026

59

Furnishing of the certificate in Form No.62 (Income-tax Rules, 1962) by the amalgamated company, confirming achievement of the prescribed production level and its continuation in subsequent years. (if the company is required to submit return of income on or before October 31, 2026)

31.10.2026

60

Furnishing of the certificate in Form No.62 (Income-tax Rules, 1962) by the amalgamated company, confirming achievement of the prescribed production level and its continuation in subsequent years. (if the company is required to submit return of income on or before October 31, 2026)

31.10.2026

Tax period

Due Date

Particulars

September, 2026

20 ^th October,

2026

Due Date for filling GSTR - 3B return for the month of Sept, 2026 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

Tax period

Due Date

Remarks

Monthly return

(September, 2026)

11.10.2026

1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.

Form No.

Compliance Particulars

Timeline

Due Date

GSTR-5 & 5A

Non-resident ODIAR services provider file Monthly GST Return

20th of succeeding month

20.10.2026

GSTR -6

Every Input Service Distributor (ISD)

13th of succeeding month

13.10.2026

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor

10th of succeeding month

10.10.2026

GSTR -8

E-Commerce operator registered under GST liable to TCS

10th of succeeding month

10.10.2026

Form No.

Compliance Particulars

Timeline

Due Date

Details of outward supply-IFF &

Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

a) GST QRMP monthly return due date for the month of Sept, 2026 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.

b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

13th of the succeeding month - Monthly

Quarterly Return

13.10.2026

Form No.

Compliance Particulars

Due Date

RFD -10

Refund of Tax to Certain Persons

2 years from the last day of the quarter in which supply was received

Compliance Particular

Due Date

Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.

25.10.2026

Compliance Particular

Due Date

Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy.

Period: (July-Sept, 2026)

18.10.2026