Important Dates of IT Return File...

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Santhosh Poojary

SIEMPRE AHÍ PARA TI

15607 Points Joined December 2008

Income Tax Dates

It is very important to file income tax return before the last date of return filing. Last date for an individual having only salary income is 30th June as well as last date for individual having business income (if auditing not required) is 31st august. For those filing non-auditable accounts. the deadline for filing tax returns has been extended to October 31 from July 31. Salaried class and those deriving income from properties and capital gains will have to file returns by July 31 or pay the interest on taxes due on them.

Here is a list of important dates for income tax return filing:

14th January

Submission of tax deduction against interest, dividend or any other amount paid to non-resident during 1st, October - 31st, December. Form No: 27

15th March

In case of other than company - Payment of 3rd installment of advance for the financial year In case of a company - Payment of 4th installment of advance for the financial year

14th April

Submission of statement of tax deduction against interest, dividend or amount paid to non-resident during 1st, January - 31st, March. Form No: 27

30th April

(i) Certificates of such taxes which are deducted due to payment given to employees as their salary. From No: 16
(ii) Certificates of such taxes, which are deducted due to amount, paid as insurance commissions. Form No: 16A
(iii) Certificate of tax deducted other than salary Form No: 16A
(iv) filing annual return of dividend and income in terms of units under section 206 of Income Tax Act 1961. Form No: 26

31st May

(i) filing of annual return against earning from prize, lottery. Form No: 26B
(ii) filing of annual return against earning from horse races. Form No: 26BB
(iii) filing of annual return against salary paid. Form No: 24

15th June

In case of company - Payment of 1st installment of advance for the financial year

30th June

(i) filing of income tax return if assessee is not a corporate/ cooperative and having no source of income from business/ profession. Form No: 3/2A
(ii) filing of income tax return against insurance commissions/ commission paid without deduction of tax. Form No: 26D, 26E
(iii) filing of income tax return against interest either on securities or on any other. Form No: 25, 26A
(iv) filing of income tax return against payment to contractors Form No: 26C
(v) filing of income tax return against deposits under national saving schemes Form No: 26F
(vi) filing of income tax return against payment for purchasing of Mutual Funds Form No: 26G
(vii) filing of income tax return against payment of commission on sale of lottery Form No: 26H
(viii) filing of income tax return against payment of rent Form No: 26J

14th July

Submitting date for the statement of tax deducted from interest on amount paid to non residents during 1st, April - 30th, June Form No: 27

31st August

filing of income tax return if
(i) Assessee is not a corporate/ cooperative
(ii) There is no need of auditing accounts under any law
(iii) Total income includes income through business or other profession. Form No: 2

15th September

In case of other than company/ corporate: Payment of 1st installment of advance income tax In case of a company/ corporate: Payment of 2nd installment of advance income tax

14th October

Submitting date for the statement of deduction of tax interest, dividend and other amount paid to non resident during 1st July - 30th September. Form No: 27

31st October

(i) In case of non corporate: Submitting auditing report under section 44AB of Income Tax Act. Form No: 3CA, 3CB, 3CC, 3CD, 3CE
(ii) In case of cooperative/ non corporate: filing of income tax return of the relevant assessment year if it require to get his account audited under Income Tax Act. Form No: 2

filing of half yearly return against tax collected during 1st April - 30th September Form No: 27EA, 27EB, 27EC, 27ED Date of submission of annual audited account for approved programs under section 35 (2AA) of Income Tax Act 1961.

30th November

In case of a company - filing of annual return with auditing report under section 44AB
For annual return filing: Form 1
For submitting auditing report: Form 3CA & 3CD

15th December

In case of other than company - Payment of 2nd installment of advance for the financial year In case of a company - Payment of 3rd installment of advance for the financial year

Replies (17)

Asha

Employee

85 Points Joined September 2010

Thanks SAN

Guest

Thanks for Due Dates of IT Return...

Guest

HAy SAN Can u pls Tell me How to Bookmark This ?

CA Shirish Prakash Biman

Shirish Biman & Company

129 Points Joined December 2009

Thanks, It is very helpful.

Kalpesh Chauhan,

Tax Assistant (Accounting Technician CA

8311 Points Joined April 2008

Originally posted by : Asha
	Thanks SAN

CA ADY

Chartered Accountant

43 Points Joined May 2010

Hey SAN,

Are the due dates for filing IT return are for AY 2010-11?????

If yes, where did u get this due dates. I m not able to find the dates mentioned by you in section 139(1). If u have any circular related to extension of due dates for filing IT returns for Individuals and companies, can u please mention them.

As far as reckoner and notifications from IT departments are concerned, due date for all the individuals who are not required to get their books of accounts audited is 31st July, which was extended upto 4th August and due date for filing of return for individuals and companies who are required to get their books of account audited is 30th September, which was extended upto 15th October.

CA.kaya

Chartered accountant

3990 Points Joined April 2009

great work san .. keep it up

CA Navin Jain

MANAGER (FINANCE & ACCOUNTS)

11768 Points Joined June 2008

THANKS FOR SHARING WITH US.......................................

CMA. PRAVEEN V CA FINAL

cost accountant

1402 Points Joined September 2010

THANKS SAN FOR SHARING..........................NICE JOB DONE BY YOU.......................

Santhosh Poojary

SIEMPRE AHÍ PARA TI

15607 Points Joined December 2008

Originally posted by : Sweta Kini
	HAy SAN Can u pls Tell me How to Bookmark This ?

Hay Sweta ,

Click on STAR Icon to Bookmark this Page

Santhosh Poojary

SIEMPRE AHÍ PARA TI

15607 Points Joined December 2008

Originally posted by : CA ADY
	Hey SAN, Are the due dates for filing IT return are for AY 2010-11????? If yes, where did u get this due dates. I m not able to find the dates mentioned by you in section 139(1). If u have any circular related to extension of due dates for filing IT returns for Individuals and companies, can u please mention them. As far as reckoner and notifications from IT departments are concerned, due date for all the individuals who are not required to get their books of accounts audited is 31st July, which was extended upto 4th August and due date for filing of return for individuals and companies who are required to get their books of account audited is 30th September, which was extended upto 15th October.

Dear CA ADY

Please refer Following link

https://www.surfindia.com/finance/income-tax/income-tax-dates.html

CMA. CS. Sanjay Gupta

"PROUD TO BE AN INDIAN"

114245 Points Joined February 2009

Very well compiled SAN.....

But would like to add something which is missing....

Due Date of TDS returns..........

CBDT Press Release No. 402/92/2006-MC (27 of 2010), dated 2-6-2010

The Central Board of Direct Taxes (CBDT) have amended the Rules relating to TDS provisions date and mode of payment of tax deducted at source (TDS), TDS certificate and filing of ‘statement of TDS’ (TDS return) vide Notification No. 41/2010; SO No. 1261(E) dated 31.05.2010. The amended rules will apply only in respect of tax deducted on or after 1^st day of April 2010.

Forms for TDS certificate have been revised to include the receipt number of the TDS return filed by the deductor. Now the Tax-deduction Account Number (TAN) of the deductor, Permanent Account Number (PAN) of the deductee, and Receipt number of TDS return filed by the deductor will form the unique identification for allowing tax credit claimed by the taxpayer in his income-tax return.

Government Authorities (Pay and Accounts Officer or Treasury Officer or Cheque Drawing and Disbursing Officer) responsible for crediting tax deducted at source to the credit of the Central Government by book-entry are now required to electronically file a monthly statement in a new Form No. 24G containing details of credit of TDS to the agency authorised by the Director General of Income-tax (Systems).

Due date for furnishing TDS return for the last quarter of the financial year has been modified to 15^th May (from earlier 15^th June). The revised due dates for furnishing TDS return are

Sl. No.	Date of ending of the quarter of the financial year	Due date
1.	30^th June	15^th July of the financial year
2.	30^th September	15^th October of the financial year
3.	31^st December	15^th January of the financial year
4.	31^st March	15th May of the financial year immediately following the financial year in which deduction is made

Due date for furnishing TDS certificate to the employee or deductee or payee is revised as under :

Sl. No.	Category	Periodicity of furnishing TDS certificate	Due date
1.	Salary (Form No.16)	Annual	By 31^st day of May of the financial year immediately following the financial year in which the income was paid and tax deducted
2.	Non-Salary (Form No.16A)	Quarterly	Within fifteen days from the due date for furnishing the ‘statement of TDS’