Income Tax Calendar 2023 (May-December): Taxpayers, including businesses, have to complete several tax-related activities as per the specified due dates decided by the Income Tax Department. Following is a full list of activities and their due dates for tax tasks to be completed between May to December 2023, according to information on the Income Tax website.
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7 May 2023
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of March, 2023
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of March, 2023
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of March, 2023
Due date for issue of TDS Certificate for tax deducted under section 194S in the month of March, 2023
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April, 2023 has been paid without the production of a challan
Quarterly statement of TCS deposited for the quarter ending March 31, 2023
Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of April, 2023
30 May 2023
Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2022-23
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of April, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of April, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of April, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of April, 2023
Issue of TCS certificates for the 4th Quarter of the Financial Year 2022-23
31 May 2023
Quarterly statement of TDS deposited for the quarter ending March 31, 2023
Return of tax deduction from contributions paid by the trustees of an approved superannuation fund
Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2022-23
Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2022 by reporting financial institutions
Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs 2.5 lakh or more during FY 2022-23 and hasn’t been allotted any PAN
Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN
Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2023)
Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on or before July 31, 2023)
7 June 2023
Due date for deposit of Tax deducted/collected for the month of May, 2023.
14 June 2023
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of April, 2023
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of April, 2023
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of April, 2023
Due date for issue of TDS Certificate for tax deducted under section 194S in the month of April, 2023
15 June 2023
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2023 has been paid without the production of a challan
Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2023
First instalment of advance tax for the assessment year 2024-25
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Form 16 – certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2022-23
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 May, 2023
Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the previous year 2022-23
29 June 2023
Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2022-23
30 June 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of May, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of May, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of May, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of May, 2023
Return in respect of securities transaction tax for the financial year 2022-23
Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2023
Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2022-23
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Report by an approved institution/public sector company under section 35AC(4)/(5) for the year ending March 31, 2023
Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2022-23. This statement is required to be furnished to the unit holders in form No. 64B
Furnishing of Equalisation Levy statement for the Financial Year 2022-23
Deadline for linking PAN with Aadhaar to avoid PAN becoming inoperative( The deadline has been extended from March 31, 2023, to June 30, 2023)
7 July 2023
Due date for deposit of Tax deducted/collected for the month of June, 2023.
Due date for deposit of TDS for the period April 2023 to June 2023 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H
15 July 2023
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of May, 2023
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May, 2023
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of May, 2023
Due date for issue of TDS Certificate for tax deducted under section 194S in the month of May, 2023
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2023
Quarterly statement of TCS deposited for the quarter ending 30 June, 2023
Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2023
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 June, 2023
30 July 2023
Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of June, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB for the month of June, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M for the month of June, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of June, 2023
31 July 2023
Quarterly statement of TDS deposited for the quarter ending June 30, 2023
Return of income for the assessment year 2023-24 for all assessee other than (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 or (d) an assessee who is required to furnish a report under section 92E.
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Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2023.
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 July 31, 2023)
Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June, 2023
Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2023
7 August 2023
Due date for deposit of Tax deducted/collected for the month of July, 2023.
14 August 2023
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of June, 2023
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June, 2023
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of June, 2023
Due date for issue of TDS Certificate for tax deducted under section 194S in the month of June, 2023
15 August 2023
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2023 has been paid without the production of a challan
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 July, 2023
Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2023
30 August 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of July, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of July, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of July, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of July, 2023
31 August 2023
Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2023).
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Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on October 31, 2023).
7 September 2023
Due date for deposit of Tax deducted/collected for the month of August, 2023.
14 September 2023
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of July, 2023
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of July, 2023
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of July, 2023
Due date for issue of TDS Certificate for tax deducted under section 194S in the month of July, 2023
15 September 2023
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of August, 2023 has been paid without the production of a challan
Second instalment of advance tax for the assessment year 2024-25
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 August, 2023
30 September 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of August, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of August, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of August, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of August, 2023
Due date for filing of audit report under section 44AB for the assessment year 2023-24 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2023)
Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2023).
Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on November 30, 2023).
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7 October 2023
Due date for deposit of tax deducted/collected for the month of September, 2023.
Due date for deposit of TDS for the period July 2023 to September 2023 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H
15 October 2023
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2023 has been paid without the production of a challan
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2023
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2023
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of August, 2023
Due date for issue of TDS Certificate for tax deducted under section 194S in the month of August, 2023
Quarterly statement of TCS deposited for the quarter ending September 30, 2023
Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2023
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, 2023
30 October 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of September, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of September, 2023
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Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2023
31 October 2023
Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2022-23
Quarterly statement of TDS deposited for the quarter ending September, 2023
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 September, 2023
Copies of declaration received in Form No. 60 during April 1, 2023 to September 30, 2023 to the concerned Director/Joint Director
Due date for filing of return of income for the assessment year 2023-24. This is for an 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.
Audit report under section 44AB for the assessment year 2023-24 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E
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Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction.
Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on October 31, 2023).
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 October 31, 2023).
Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction]
Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2023
Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2023
7 November 2023
Due date for deposit of Tax deducted/collected for the month of October, 2023.
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14 November 2023
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September, 2023
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of September, 2023
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of September, 2023
Due date for issue of TDS Certificate for tax deducted under section 194S in the month of September, 2023
15 November 2023
Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2023
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October, 2023 has been paid without the production of a challan
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 October, 2023
30 November 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of October, 2023
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Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of October, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of October, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of October, 2023
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Return of income for the assessment year 2023-24 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)
Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2022-23
Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2022-23 (Form No. 64)
Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2022-23) to units holders
Due date to exercise option of safe harbour rules for international transaction by furnishing Form 3CEFA.
Due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form 3CEFB
Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2022-23. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A
Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company has any international/specified domestic transaction].
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 November 30, 2023).
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Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager. (if the assessee is required to submit return of income on November 30, 2023).
7 December 2023
Due date for deposit of Tax deducted/collected for the month of November, 2023. 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
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15 December 2023
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2023 has been paid without the production of a challan
Third instalment of advance tax for the assessment year 2024-25
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2023
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2023
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October, 2023
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 November, 2023
Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October, 2023
30 December 2023
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Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of November, 2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2023
Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2022 to December 31, 2022) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of November, 2023
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Filing of belated/revised return of income for the assessment year 2023-24 for all assessee (provided assessment has not been completed before December 31, 2023)
