Income Tax Due Dates for November 30 for TDS and Forms: All Chartered Accountants Must Know
These are the income tax dues dates that the professionals need not to miss.
As last week November 30 approaches, there are important income tax deadlines to be met by the Chartered Accountants. The accountants or consultants and the individuals have to be cautious about the due dates as contravention of them will invoke heavy penalties.
The following are the income tax due dates to be made by November 30:
Challan-cum-statement in respect of tax deducted under section 194-IA in the month of October, 2025
The Section 194-IA requires any buyer (transferee) of immovable property (other than agricultural land) to deduct 1% TDSwhen paying consideration to a resident seller. Also, the TDS is deducted on the higher of the sale consideration, or the stamp duty value of the property.
No TDS is required if both, the sale consideration, and the stamp duty value, are below ₹50 lakh.
Challan-cum-statement in respect of tax deducted under Section 194-IB in the month of October, 2025
Section 194-IB requires an individual or HUF, who is not liable to deduct TDS under Section 194-I, to deduct 2% TDSwhen paying rent exceeding ₹50,000 per month to a resident landlord. Therefore the challan with statement should be filed on or before November 30.
In this, the TDS is deducted once in a year, at the time of credit or payment of rent for the last month of the previous year, or the last month of tenancy (if the property is vacated earlier), whichever is earlier.
Challan-cum-statement in respect of tax deducted under Section 194-M in the month of October, 2025
Section 194M requires an individual or HUF, who is not liable to deduct TDS under sections 194C, 194H, or 194J, to deduct 2% TDS when paying any resident:
- For carrying out any work (including supply of labour) under a contract,
- As commission or brokerage (other than insurance commission under 194D), or
- As fees for professional services.
Also, no TDS is required if the total amount paid or credited to a resident during a financial year does not exceed ₹50 lakh.
The same shall be filed on or before November 30.
Challan-cum-statement in respect of tax deducted under Section 194S in the month of October, 2025
Section 194S mandates that any person paying consideration to a resident for the transfer of a Virtual Digital Asset (VDA) must deduct 1% TDS at the time of credit or payment, whichever is earlier. The challan - cum - statement must be filed on or before November 30.
Return of income for the assessment year 2025-26 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)
The section 92E of the income tax act, 1961 is about the filing of a report from an accountant to be furnished by persons entering into international transactions or specified domestic transactions.
The provision reads that “Every person who has entered into an international transaction or specified domestic transaction during a previous year shall obtain a report from an accountant and furnish such report on or before the specified date in the prescribed form duly signed and verified in the prescribed manner by such accountant and setting forth such particulars as may be prescribed.”
Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2024-25
Every constituent entity of an international group is required to furnish Form 3CEAA if: • The consolidated group revenue of the international group exceeds ₹500 crore in the relevant accounting year; and • The aggregate value of international transactions:
- Exceeds ₹50 crore during the accounting year as per books of account, or
- Exceeds ₹10 crore in respect of the purchase, sale, transfer, lease, or use of intangible property.
In addition, the constituent entity must maintain prescribed information and documentation of the international group under Rule 10DA, and furnish these details in Form 3CEAA.
Also, Part A of Form 3CEAA must be filed by every constituent entity, even if the above thresholds are not met.
Where multiple constituent entities in India are required to furnish Form 3CEAA, the form may be filed by any one designated constituent entity, provided that:
• The international group has formally designated that entity to file the information; and • Such designation has been intimated to the Assessing Officer in Form 3CEAB.
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