Income Tax Compliance Calendar for January 2026

January is a key month for following income tax rules because many deadlines come after the quarter ending on 31 December 2025. In this month, you might need to pay TDS/TCS, give TDS certificates for certain payments (like rent or buying property and some special deals), and submit quarterly TDS/TCS reports and other related forms.

This January 2026 list puts all the main due dates together so you can prepare ahead, skip late fees or interest, and stay on the right side of the rules.

7 January 2026

• Due date for deposit of Tax Deducted at Source(TDS) / Tax Collected at Source (TCS) for the month of December 2025 (excluding TDS under sections 194-IA, 194-IB, 194M, 194S by specified person). For Government offices, this includes tax deducted/collected where payment is made without challan.
• Due date for deposit of quarterly TDS for the period October 2025 to December 2025, where the Assessing Officer has permitted quarterly deposit under sections 192, 194A, 194D, or 194H.

14 January 2026

• Due date for issue of TDS Certificate (Form 16B) for tax deducted under section 194-IA in November 2025.
• Due date for issue of TDS Certificate (Form 16C) for tax deducted under section 194-IB in November 2025.
• Due date for issue of TDS Certificate for tax deducted under section 194M in November 2025.
• Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in November 2025.

15 January 2026

• Due date for furnishing Form 24G by a Government office where TDS/TCS for December 2025 has been paid without challan.
• Due date for furnishing Quarterly TCS Statement for the quarter ending 31 December 2025.
• Due date for furnishing Form 15CC (statement of foreign remittances by authorized dealers) for the quarter ending December 2025.
• Due date for furnishing Form 15G / Form 15H declarations received during the quarter ending 31 December 2025.
• Due date for furnishing Form 49BA under Rule 114AAB by a specified fund, for the quarter ending 31 December 2025.

30 January 2026

• Due date for issue of Quarterly TCS Certificate for the quarter ending 31 December 2025.
• Due date for furnishing challan-cum-statement (Form 26QB) for tax deducted under section 194-IA in December 2025.
• Due date for furnishing challan-cum-statement (Form 26QC) for tax deducted under section 194-IB in December 2025.
• Due date for furnishing challan-cum-statement for tax deducted under section 194M in December 2025.
• Due date for furnishing challan-cum-statement for tax deducted under section 194S (by specified person) in December 2025.

31 January 2026

• Due date for furnishing Quarterly TDS Statement for the quarter ending 31 December 2025.
• Due date for furnishing Quarterly Return of Non-Deduction of TDS by a banking company from interest on time deposits for the quarter ending 31 December 2025.
• Due date for intimation by Sovereign WealthFund regarding investments made in India for the quarter ending December 2025.
• Due date for intimation by Pension Fund regarding investments made in India for the quarter ending 31 December 2025.

Key Documents Required for January Income TaxCompliance

1. TDS / TCS Payment Documents

• Challans for TDS/TCS deposited for December 2025
• BSR code, challan serial number, and date of deposit
• Details of nature of payment and applicable TDS/TCS sections

2. TDS Certificates

• Form 16B – for TDS on property purchase (Section 194-IA)
• Form 16C – for TDS on rent (Section 194-IB)
• TDS certificates under Section 194M
• TDS certificates under Section 194S (specified persons)
• PAN details of deductor and deductee

3. Quarterly TDS / TCS Statements (Oct–Dec 2025)

• Form 24Q – TDS on salaries
• Form 26Q – TDS on non-salary payments
• Form 27Q – TDS on payments to non-residents
• Form 27EQ – TCS statement
• Deductee/collectee PAN details
• Break-up of payments, tax deducted, and tax deposited

4. Challan-cum-Statements

• Form 26QB – for Section 194-IA (property purchase)
• Form 26QC – for Section 194-IB (rent)
• Challan-cum-statement for Section 194M
• Challan-cum-statement for Section 194S

5. Government Office–Specific Documents

• Form 24G (where TDS/TCS is paid without challan)
• Book adjustment details

6. Declarations & Special Statements

• Form 15G / Form 15H declarations received during the quarter
• Form 15CC – statement of foreign remittances (by authorized dealers)
• Form 49BA – statement by specified funds

7. Investment Intimation Documents

• Investment details for Sovereign Wealth Funds and Pension Funds
• Supporting documents for investments made in India during the quarter

8. Bank & Financial Institution Records

• Quarterly return of non-deduction of TDS on interest on time deposits
• Customer PAN and interest payment details

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