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
