Income Tax Compliance Calendar for October 2025

October 2025 brings key income tax deadlines including TDS/TCS deposits by 7th, TDS certificates by 15th, challan-cum-statements by 30th, and ITR with tax audit reports by 31st.

1 Oct 2025 4:00 PM IST

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October 2025 is an important month for taxpayers with several income tax compliance deadlines. It includes due dates for TDS deposits, TCS statements, audit reports, and filing of income tax returns. Timely compliance will help avoid penalties and interest and ensure a smooth tax filing process.

7 October 2025 – Key TDS/TCS Deadlines

1) Deposit of TDS/TCS for September 2025 Last date to deposit tax deducted or collected during September 2025. (Government offices must pay on the same day if paid without challan.)

2) Quarterly TDS Deposit (if permitted) For the period July–September 2025 under sections:

192 – Salary
194A – Interest other than securities
194D – Insurance commission
194H – Commission or brokerage

3) Upload Form 27C Declarations - Upload buyer declarations in Form 27C received during September 2025.

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15 October 2025 – Reporting & Certificate Deadlines

1) Form 24G (Government offices) Submit Form 24G for TDS/TCS paid in September 2025 without challan.

2)Issue of TDS Certificates (for August 2025 deductions)

Section 194-IA – Sale of immovable property
Section 194-IB – Rent by individual/HUF
Section 194M – Contract/professional payments by individual/HUF
Section 194S – Transfer of virtual digital assets (by specified persons)

3) Quarterly TCS Statement - For quarter ending 30 September 2025.

4) Upload Form 15G/15H Declarations - For the quarter July–September 2025.

5) Form 3BB (Stock Exchanges) - Submit monthly report of client code modifications for September 2025.

6) Foreign Remittance Statements

Authorised Dealers – Quarterly statement
IFSC Units – Quarterly statement
Specified Funds – Statement under Rule 114AAB

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30 October 2025 – Challan-cum-Statements & Certificates

1) Challan-cum-Statement Filing (September 2025) For TDS deducted under:

Section 194-IA (Property purchase)
Section 194-IB (Rent)
Section 194M (Contract/professional payments)
Section 194S (VDA by specified person)

2) Quarterly TCS Certificate Issue TCS certificate for quarter ending 30 September 2025.

31 October 2025 – Major Annual & Quarterly Compliances

Income Tax Return & Audit

1) Income Tax Return (AY 2025–26) For:

Corporate assessees
Auditable non-corporates (not having international/specified domestic transactions)

2)Tax Audit Report (Section 44AB) - Including cases where Transfer Pricing Report (Form 3CEB) is applicable.

3) Form 3CEB - Report for international or specified domestic transactions

4) Quarterly TDS Statement - For July-September 2025.

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Scientific Research & Institutions

1) Annual Audit Report under Section 35(2AA)

2) Forms 10B / 10BB – For trusts, institutions, universities, hospitals, etc.

Corporate & Fund Reporting

1) Form 3CEAB – Intimation by Indian constituent entity of international group

2) Form 10BBB – Quarterly intimation by pension fund

3) Form II – Quarterly intimation by sovereign wealth fund

4) Form 60 – Submit copies for April-September 2025

Tax Options & Declarations

1) Exercise options (if return due on 31 Oct 2025):

115BAC – Opt out of new tax regime (Individuals/HUFs)
115BAD / 115BAE – For co-operative societies
115BA / 115BAA / 115BAB – For companies
115BBF – Concessional tax for royalty income on patents

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2) Deductions & Reliefs

Section 80GG – Rent paid
80QQB / 80RRB – Royalty income
Section 89 / 89A – Salary/retirement benefit relief
Special Reports & Certificates
10CCF – Deduction certification
Book profit (115JB) & AMT (115JC) computation reports
Slump Sale Capital Gains Report
80JJAA – Additional employee cost certification
Section 44DA (Form 3CE) – For non-residents/foreign companies

Important Extension (Circular No. 14/2025, dated 25 Sept 2025)

The due date for the following reports is extended from 30 September 2025 to 31 October 2025:

1) Form 10B / 10BB

2) Form 3AC / 3AD / 3AE / 3CE / 10CCF

3) Reports under Sections 35D, 35E, 80JJAA, 115JB, 115JC, 115VW

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Kavi Priya

Content writer at Taxscan with a passion for clear, engaging legal content. I simplify tax and law topics while sharpening my research and communication skills.

Income Tax returnsForm 15G/15HSection 194-IA of the Income Tax Act