Income Tax Compliance Calendar for September 2025
Income Tax Compliance Calendar for September 2025
September is one of the most important months for income tax compliance in India. Many key deadlines for filing returns, paying advance tax, depositing TDS, and submitting audit reports fall in this month. For September 2025, the workload is even higher because the Income Tax Department has extended the return filing due date for non-audit cases from July 31, 2025, to September...
September is one of the most important months for income tax compliance in India. Many key deadlines for filing returns, paying advance tax, depositing TDS, and submitting audit reports fall in this month. For September 2025, the workload is even higher because the Income Tax Department has extended the return filing due date for non-audit cases from July 31, 2025, to September 15, 2025.
Key Compliance Dates
7 September 2025
- Deposit of TDS/TCS for August 2025 (Government offices must deposit tax on the same day if paid without challan).
- Uploading of Form 27C declarations received from buyers in August 2025.
14 September 2025
- Issue of TDS Certificates for July 2025 in respect of deductions under:
- Section 194-IA (Transfer of immovable property)
- Section 194-IB (Rent by individuals/HUFs not liable to audit)
- Section 194M (Payments by individuals/HUFs to contractors/professionals)
- Section 194S (Specified persons – transfer of virtual digital assets).
15 September 2025
This date carries the maximum compliance load in the month:
- Extended ITR Filing Due Date
- For AY 2025–26, non-audit cases (individuals, HUFs, partnership firms not requiring audit) must file their return of income by 15 September 2025 instead of 31 July 2025.
- Authority: CBDT Circular No. 06/2025.
- Declarations under Sections 80GG (rent), 80RRB (patent royalty), 80QQB (author’s royalty).
- Relief claims under Sections 89 and 89A.
- Options to opt-in/out of concessional tax regimes under Sections 115BAC, 115BAD, 115BAE, 115BBF.
- Reporting of funds received from eligible investors/Alternative Investment Funds.
- Audit report relating to remuneration of fund managers of eligible investment funds.
- Capital gains attribution details under Section 45(4).
- Second Instalment of Advance Tax for AY 2026–27.
- Form 24G submission by Government offices (TDS/TCS for August 2025 without challan).
- Form 3BB by stock exchanges (client code modifications for August 2025).
- Various statements and declarations aligned with ITR due date – since the return filing deadline has been extended, consequential forms are also due on this date, including:
30 September 2025
Another heavy compliance date, primarily covering audit reports and statements linked to audit cases:
- Challan-cum-statements for August 2025 under Sections 194-IA, 194-IB, 194M, and 194S.
- Audit Reports for AY 2025–26 (Section 44AB tax audit cases, trusts, funds, educational institutions, medical institutions).
- Specialised Audit Reports including:
- Form 3AC/3AD (sections 33AB/33ABA deductions).
- Form 3AE (sections 35D & 35E).
- Form 3CE (non-residents under section 44DA).
- Slump sale capital gains audit.
- Form 10CCF (deduction u/s 80LA).
- Reports under Sections 80JJAA, 115JB, 115JC, 115VW.
- Audit for specified funds under section 10(4D) and exempt income reporting under section 10(23FF).
- Form 9A (option to apply income in subsequent years) and Form 10 (accumulation of income) where applicable.
Key Extension Impact
- ITR filing deadline for non-audit cases shifted from 31 July 2025 to 15 September 2025.
- All linked forms and declarations (80GG, 80RRB, 115BAC, etc.) are also aligned to 15 September 2025.
- This extension provides relief to small taxpayers and professionals but also bunches multiple compliances together, making September particularly heavy.
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