7 October 2024
- Securities Transaction Tax - Due date for deposit of tax
collected for the month of September 2024.
- Commodities Transaction Tax - Due date for deposit of tax
collected for the month of September 2024.
- Declaration under sub-section (1A) of Section 206C of the ITA
to be made by a buyer for obtaining goods without collection
of tax for declarations received in the month of September
2024 in Form 27C.
- Collection and recovery of equalisation levy on specified
services in the month of September 2024.
- Collection and recovery of equalisation levy on e-commerce
supply or services for the quarter ending 30 September 2024.
- Due date for deposit of tax deducted/collected for the month
of September 2024. 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 an Income-tax Challan.
- Due date for deposit of TDS for the period July 2024 to
September 2024 when Assessing Officer has permitted
quarterly deposit of TDS under Section 192, 194A, 194D or
194H.
- Due date for filing of audit report under Section 44AB for
the Assessment Year 2024-25 in the case of a corporate
assessee or non-corporate assessee (who is required to
submit his/its return of income on 31 October 31 2024.
10 October 2024
- GSTR-7 for the month of September 2024 to be filed by
taxpayers liable to Tax Deduction at Source (TDS).
- GSTR-8 for the month of September 2024 to be filed by
taxpayers liable to Tax Collection at Source (TCS).
11 October 2024
- GSTR-1 for the month of September 2024 to be filed by all
registered taxpayers not under Quarterly Returns with Monthly
Payment (QRMP) scheme.
13 October 2024
- GSTR-6 for the month of September 2024 to be filed by Input
Service Distributors (ISDs).
- Uploading B2B invoices using Invoice Furnishing Facility (IFF)
under QRMP scheme for the month of September 2024 by
taxpayers with aggregate turnover of up to INR 50 million.
- GSTR-5 for the month of September 2024 to be filed by Non-
Resident Foreign taxpayers.
15 October 2024
- Due date for issue of TDS Certificate for tax deducted under
Section 194-IB in the month of August 2024 in Form 16B.
- Due date for issue of TDS Certificate for tax deducted under
Section 194M in the month of August 2024 in Form 16D.
- Due date for issue of TDS Certificate for tax deducted under
Section 194S in the month of August 2024 in Form 16E.
- Quarterly statement in respect of foreign remittances (to be
furnished by authorized dealers) in Form No. 15CC for quarter
ending September 2024.
- Quarterly statement of TCS deposited for the quarter ending
September 30 2024.
- Upload declarations received from recipients in Form
No.15G/15H during the quarter ending September 2024.
- Due date for furnishing statement in Form No. 3BB by a stock
exchange in respect of transactions in which client codes
been modified after registering in the system for the month of
September 2024.
- Due date for furnishing statement in Form No. 3BC by a
recognised association in respect of transactions in which
client codes have been modified after registering in the system
for the month of September 2024.
- Quarterly statement to be furnished by specified fund in
respect of a non-resident referred to in rule 114AAB in respect
of the quarter ending 30 September 2024.
- Quarterly statement to be furnished by a unit of an
International Financial Services Centre, as referred to in
subsection (1A) of Section 80LA, in respect of remittances,
made for the quarter of July to September for FY 2024-25.
- Due date for furnishing of Form 24G by an office of the
Government where TDS/TCS for the month of September
2024.
- Due date for issue of TDS Certificate for tax deducted under
section 194-IA in the month of August 2024.
20 October 2024
- GSTR-5A for the month of September 2024 to be filed by Non-
Resident Service Providers of Online Database Access and
Retrieval (OIDAR) services.
- GSTR-3B for the month of September 2024 to be filed by all
registered taxpayers not under QRMP scheme.
22 October 2024
- GSTR-3B for the quarter of July 2024 to September 2024 to be
filed by taxpayers under QRMP scheme and having principal
place of business in Category 1 states.
24 October 2024
- GSTR-3B for the quarter of July 2024 to September 2024 to be
filed by taxpayers under QRMP scheme and having principal
place of business in Category 2 states.
25 October 2024
- Payment of tax through GST PMT-06 by taxpayers under QRMP
scheme for the month of September 2024.
30 October 2024
- Due date for furnishing of challan-cum-statement in respect of
tax deducted under Section 194-IA in the month of September
2024 in Form 26QB.
- Due date for furnishing of challan-cum-statement in respect of
tax deducted under Section 194-IB in the month of September
2024 in Form 26QC.
- Due date for furnishing of challan cum statement in respect of
tax deducted under Section 194M in the month of September
2024 in Form 26QD.
- Due date for furnishing of challan cum statement in respect of
tax deducted under Section 194S in the month of September,
2024 in Form 26QE.
- Quarterly TCS certificate in respect of tax collected by any
person for the quarter ending 30 September 2024 in Form 26D.
31 October 2024
- Report under section 80JJAA of the ITA (if due date of
submission of return of income is November 30, 2024 in
Form 10DA.
- Certificate to be issued by accountant under clause (23FF) of
Section 10 of the ITA (if due date of submission of return of
income is 30 November 2024).
- Verification by an Accountant under sub-rule (3) of rule
21AJAVerification (if due date of submission of return of
income is 30 November 2024).
- Report under section 115JB of the ITA for computing the
book profits of the company (if due date of submission of
return of income is 30 November 2024).
- Report under Section 115JC of the ITA for computing
Adjusted Total Income and Alternate Minimum Tax of the
person other than a company (if due date of submission of
return of income is 30 November 2024).
- Due date for filing audit report under Section 33AB(2) (if
due date of submission of return of income is 30 November
2024).
- Due date for filing audit report under Section 33ABA(2) (if
due date of submission of return of income is 30 November
2024).
- Audit Report under Section 35D(4)/35E(6) of the ITA (if due
date of submission of return of income is 30 November
2024).
- Statement regarding preliminary expenses incurred to be
furnished under proviso to clause (a) of sub-section (2)
of Section 35D of the ITA by the assessee (if due date of
submission of return of income is 30 November 2024).
- Report of an accountant to be furnished by an assessee
under sub-section (3) of Section 50B of the ITA relating to
computation of capital gains in case of slump sale (if due
date of submission of return of income is 30 November
2024).
- Certificate from the principal officer of the amalgamated
company and duly verified by an accountant regarding
achievement of the prescribed level of production and
continuance of such level of production in subsequent years.
• Audit report under (sub-rule (12) of rule 17CA) of the Incometax
Rules, 1962, in the case of an electoral trust.
- Application for exercise of option under sub-section (4) of
Section 115BA of the ITA.
• Application for exercise of option under sub-section (7) of
Section 115BAB of the ITA.
- Annual Statement of Exempt Income under sub-rule (2) of
rule 21AJA and taxable income under sub-rule (2) of rule
21AJAA (if due date of submission of return of income is 31
October 2024).
- Report from an accountant to be furnished for purpose of
Section 9A regarding fulfilment of certain conditions by an
eligible investment fund.
- Application for exercise of option under sub-section (5) of
Section 115BAA of the ITA.
- Certificate under sub-section (3) of Section 80QQB for
authors of certain books in receipt of royalty income, etc. (if
due date of submission of return of income is 31 October
2024).
- Certificate under sub-section (2) of Section 80RRB for
Patentees in receipt of royalty income, etc. (if due date of
submission of return of income is 31 October 2024).
- Report under section 80LA(3) of the ITA (if due date of
submission of return of income is 31 October 2024).
- Taxation of income from retirement benefit account
maintained in a notified country (if due date of submission of
return of income is 31 October 2024).
- Certificate of foreign inward remittance (if due date of
submission of return of income is 31 October 2024).
- Certificate of the medical authority for certifying person
with disability, severe disability, autism, cerebral palsy and
multiple disability for purposes of section 80DD and Section
80U (if due date of submission of return of income is 31
October 2024).
- Application for exercise of option under sub-section (5) of
Section 115BAD of the ITA (if due date of submission of
return of income is October 31, 2024.
- Statement of Exempt income under clause (4D) of Section 10
of the ITA (if due date of submission of return of income is
31 October 2024).
- Statement of income of a Specified fund eligible for
concessional taxation under Section 115AD of the ITA (if due
date of submission of return of income is October 31, 2024.
- Statement of exempt income under clause (23FF) of Section
10 of the ITA (if due date of submission of return of income
is October 31, 2024.
- Form for opting for taxation of income by way of royalty in
respect of Patent (if due date of submission of return of
income is 31 October 2024).
- Income attributable to assets located in India under section
9 of the ITA (if due date of submission of return of income is
31 October 2024).
- Particulars to be furnished under clause (b) of sub-section
(1B) of Section 10A of the ITA (if due date of submission of
return of income is 31 October 2024).
- Details of amount attributed to capital asset remaining with
the specified entity (if due date of submission of return of
income is October 31, 2024.
- Declaration to be filed by the assessee claiming deduction
under Section 80GG (if due date of submission of return of
income is 31 October 2024).
- Form for furnishing particulars of income under Section
192(2A) for claiming relief u/s 89 (if due date of submission
of return of income is 31 October 2024).
- Statement of eligible investment received.
- Quarterly statement of tax deposited in relation to transfer of
virtual digital asset under Section 194S to be furnished by an
exchange for the quarter ending 30 September 2024.
- Authorization for claiming deduction in respect of any
payment made to any financial institution located in a
Notified jurisdictional area. (if due date of submission of
return of income is 31 October 2024).
- Report from an accountant to be furnished under sub-section
(2AB) of Section 35 of the Act relating to in-house scientific
research and development facility (if due date of submission
of return of income is 31 October 2024).
- Report under section 10AA of the ITA (if due date of
submission of return of income is 30 November 2024).
- Audit report to be filed by the Sovereign Wealth Fund
claiming exemption under clause (23FE) of Section 10 of
the ITA (if due date of submission of return of income is 30
November 2024).
- Application for exercise of option under clause (i) of subsection
(6) of Section 115BAC or withdrawal of option under
the proviso to sub-section (6) of section 115BAC of the ITA.
- Application for exercise of option under sub-section (5) of
Section 115BAE of the ITA.
- Statement by scientific research association, university,
college or other association or Indian scientific research
company as required by rules 5D, 5E and 5F (if due date of
submission of return of income is 31 October 2024.
- Certificate of accountant in respect of compliance to the
provisions of clause (23FE) of Section 10 of the ITA by the
notified Pension Fund.
- Application for Opting for Safe Harbour in respect of
Specified Domestic Transactions.
- Intimation by a designated constituent entity, of an
international group in Form No. 3CEAB for the accounting
year 2023-24.
- Quarterly statement of TDS deposited for the quarter ending
30 September 2024.
- Due date for furnishing of Annual audited accounts for each
approved programmes under section 35(2AA).
- Quarterly return of non-deduction of tax at source by a
banking company from interest on time deposit in respect of
the quarter ending 30 September 2024.
- Due date for e-filing of a declaration in Form No. 61
containing particulars of Form No. 60 received during the
period 1 April 2024 to 30 September 2024 to the concerned
Director/Joint Director.
- Due date for filing of return of income for the Assessment
Year 2024 -25 if the assessee (not having any international
or specified domestic transaction) is (a) corporate assessee
or (b) non corporate assessee (whose books of account
are required to be audited) or (c) partner of a firm whose
accounts are required to be audited) or the spouse of such
partner if the provisions of section 5A applies to such
spouse.
- Audit report under section 44AB for the Assessment Year
2024-25 in the case of an assessee who is also required
to submit a report pertaining to international or specified
domestic transactions under Section 92E.
- Report to be furnished in Form 3CEB in respect of
international transaction and specified domestic transaction.
- Intimation by Pension Fund of investment under clause
(23FE) of Section 10 of the ITA for the quarter ending 30
September 2024.
- Intimation by Sovereign Wealth Fund of investment under
clause (23FE) of Section 10 of the ITA for the quarter ending
30 September 2024.
- Audit Report under clause (ii) of Section 115VW of the ITA (if
due date of submission of return of income is 30 November
2024).
- Audit report under clause (b) of the tenth proviso to clause
(23C) of Section 10 and sub-clause (ii) of clause (b) of subsection
(1) of Section 12A of the ITA, in the case of a fund
or trust or institution or any university or other educational
institution or any hospital or other medical institution (if
due date of submission of return of income is 30 November
2024).
- Audit report under clause (b) of the tenth proviso to clause
(23C) of section 10 and sub-clause (ii) of clause (b) of subsection
(1) of section 12A of the ITA, in the case of a fund
or trust or institution or any university or other educational
institution or any hospital or other medical institution which is
required to be furnished under clause (b) of the tenth proviso
to clause (23C) of section 10 or a trust or institution which is
required to be furnished under sub-clause (ii) of clause (b) of
Section 12A (if due date of submission of return of income is
30 November 2024).
- Audit report under Sections 80-I(7)/80-IA(7)/80-IB/80-IC/80-
IAC/80-IE (if due date of submission of return of income is 30
November 2024).
7 November 2024
- Collection and recovery of equalisation levy on specified
services in the month of October 2024.
- Due date for deposit of Tax deducted/collected for the month
of October 2024. 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 an Income-tax Challan.
- Securities Transaction Tax - Due date for deposit of tax
collected for the month of October 2024.
- Commodities Transaction Tax - Due date for deposit of tax
collected for the month of October 2024.
- Declaration under sub-section (1A) of section 206C of the ITA
to be made by a buyer for obtaining goods without collection
of tax for declarations received in the month of October 2024.
10 November 2024
- GSTR-7 for the month of October 2024 to be filed by taxpayers
liable to TDS.
- GSTR-8 for the month of October 2024 to be filed by taxpayers
liable to TCS.
11 November 2024
- GSTR-1 for the month of October 2024 by all registered
taxpayers not under QRMP scheme.
13 November 2024
- GSTR-6 for the month of October 2024 to be filed by ISDs.
- Uploading B2B invoices using IFF under QRMP scheme for the
month of October 2024 by taxpayers with aggregate turnover
of up to INR 50 million.
- GSTR-5 for the month of October 2024 to be filed by Non-
Resident Foreign Taxpayers.
Notes
Category 1 states - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra
Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or
Lakshadweep.
Category 2 states - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh,
Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and
Kashmir, Ladakh, Chandigarh or Delhi.