Indian Tax Calendar — FY 2026-27
Bookmark this page. Every important due date for individual taxpayers, salaried employees, freelancers, and small businesses — advance tax, ITR filing, TDS, and GST.
Key Dates — FY 2026-27
TDS deposit for March 2026
Government deductors deposit March TDS by 7 Apr; others by 30 Apr. Form 16 issuance window opens.
TDS return Q4 FY 2025-26
Form 24Q / 26Q quarterly TDS statement filing deadline. Late filing: ₹200/day.
Advance Tax — 1st instalment (15%)
Pay 15% of estimated annual tax. Mandatory if total annual tax liability exceeds ₹10,000.
Form 16 issuance deadline
Your employer must issue Form 16 by this date for FY 2025-26 salaried income.
ITR filing — non-audit cases
Original due date for individuals (no business audit). Late filing fee under 234F kicks in after this.
Advance Tax — 2nd instalment (45%)
Pay cumulative 45% of estimated annual tax by this date.
Tax Audit Report (44AB)
Audited business / professional taxpayers — tax audit report due before ITR.
ITR — audit cases
Due date for taxpayers requiring audit (business turnover > ₹1Cr / professional receipts > ₹50L etc.).
ITR — transfer pricing cases
Taxpayers with international or specified domestic transactions.
Advance Tax — 3rd instalment (75%)
Pay cumulative 75% of estimated annual tax.
Belated / Revised ITR — last date
Final cut-off for filing belated or revised return for FY 2025-26. Penalty: ₹5,000 (₹1,000 if income < ₹5L).
Advance Tax — final instalment (100%)
Pay 100% of estimated annual tax for FY 2026-27. Interest under 234B/234C if missed.
End of FY 2026-27
Last day to make tax-saving investments (PPF, ELSS, NPS, etc.) for the financial year.
Recurring GST Due Dates
GSTR-7 / GSTR-8
TDS / TCS under GST return.
GSTR-1
Outward supplies (monthly filers). QRMP scheme: quarterly.
GSTR-5 / IFF
Non-resident taxable person; Invoice Furnishing Facility under QRMP.
GSTR-3B
Summary return + tax payment (monthly filers).
GST PMT-06
Tax payment for QRMP taxpayers in months 1 and 2 of the quarter.