The Income Tax Department lays down the due date for each taxpayer for filing returns, paying taxes, furnishing certificates and so on. A failure, default or delay in doing so results in payment of late fees and penalties. Hence, you must know the complete Income Tax calendar that reflects the due date in detail. This way you can plan your task ahead and adhere to the due dates. However, these due dates are sometimes extended for the benefit of taxpayers. Hence, the Income Tax calendar may undergo changes. The Income Tax Department will always issue circular notices in this regard.
Upcoming Income Tax Filing Due Dates 2023-2024
| Due Date | Description |
| 15th June 2023 | The first instalment of advance tax for the assessment year 2024-25. |
| 30th June 2023 | Return in respect of securities transaction tax for the financial year 2022-23. Deadline for linking PAN with Aadhaar to avoid PAN becoming inoperative. |
| 31st July 2023 | The income tax return for the assessment year 2023-24 must be filed by all assesses, except for (a) corporate assesses, (b) non-corporate assesses whose books of account require auditing, (c) partners of audited firms, or their spouses if Section 5A applies, or (d) assesses who must provide a report under Section 92E. |
| 15th September 2023 | The second instalment of advance tax for the assessment year 2024-25 |
| 31st October 2023 | The income tax return for the assessment year 2023-24 must be filed by all assesses, except for (a) corporate assesses, (b) non-corporate assesses whose books of account require auditing, (c) partners of audited firms, or their spouses if Section 5A applies |
| 15th December 2023 | The third instalment of advance tax for the assessment year 2024-25. |
| 30th December 2023 | Filing of belated/revised return of income for the assessment year 2023-24 for all assessees (provided assessment has not been completed before December 31, 2023). |
ITR Dates in January 2023
7th January 2023:
- The deadline for depositing Tax deducted or collected in December 2022 is the same day as payment. If an office of the government deducts or collects any tax, it must be paid to the Central Government on the day of payment, even if an Income-tax Challan is not produced.
- The due date for deposit of TDS for the period October 2022 to December 2022 when the Assessing Officer has permitted quarterly deposits of TDS under 192, 194A, 194D or 194H.
14th January 2023:
- The due date for issuing of TDS Certificate for tax deducted under sections 194-IA, 194-IB, and 194M in the month of November 2022.
15th January 2023:
- The due date for an office of the Government to submit Form 24G, after paying TDS/TCS for the month of December 2022 without an Income-tax Challan.
- The TCS quarterly statement for the period ending on December 31, 2022 needs to be submitted.
- Quarterly statement in respect of foreign remittances (to be submitted by authorized dealers) in Form No. 15CC for the quarter ending December 2022.
- The due date for furnishing Form 15G/15H declarations received during the quarter ending December, 2022.
30th January 2023:
- TCS Quarterly certificate in respect of the quarter ending December 31, 2022.
- The due date for furnishing challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, and 194M in the month of December 2022.
31st January 2023:
- TDS Quarterly statement for the quarter ending December 31, 2022.
- The quarterly return of non-deduction at source from interest on time deposit by a banking company needs to be filed for the quarter ending on December 31, 2022.
- Intimation under section 286(1) in Form No. 3CEAC by a resident constituent entity of an international group whose parent is a non-resident.
Income Tax Returns Dates in February 2023
7th February 2023:
- The due date for depositing the tax deducted or collected for the month of January 2023 is approaching. However, if the sum is deducted or collected by a government office, it must be credited to the Central Government on the same day as the tax payment, without requiring an Income-tax Challan.
14th February 2023:
- The due date for issuing of TDS Certificate for tax deducted under sections 194-IA, 194-IB, and 194M in the month of December 2022.
15th February 2023:
- The due date for an office of the Government to submit Form 24G, after paying TDS/TCS for the month of January 2023 without an Income-tax Challan.
- TDS Quarterly certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2022.
ITR Dates in March 2023
3rd March 2023:
- The due date for furnishing challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, and 194M in the month of January 2023.
7th March 2023:
- The due date for depositing the tax deducted or collected for the month of February 2023 is approaching. However, if the sum is deducted or collected by a government office, it must be credited to the Central Government on the same day as the tax payment, without requiring an Income-tax Challan.
15th March 2023:
- The fourth instalment of advance tax for the assessment year 2023-24
- The due date for payment of the whole amount of advance tax in respect of the assessment year 2023-24 for the assessee covered under the presumptive scheme of section 44AD / 44ADA.
- The due date for an office of the Government to submit Form 24G, after paying TDS/TCS for the month of February 2023 without an Income-tax Challan.
17th March 2023:
- The due date for issuing of TDS Certificate for tax deducted under sections 194-IA, 194-IB, and 194M in the month of January 2023.
30th March 2023:
- The due date for submitting challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, and 194M in the month of February 2023.
31st March 2023:
- The parent entity or alternate reporting entity, resident in India, must file a Country-By-Country Report in Form No. 3CEAD for the previous year 2021-22, in relation to the international group of which it is a constituent.
- If the parent entity is not required to file a report under section 286(2) or is a resident of a country with which India has no agreement for report exchange, and if the reporting accounting year is from April 1, 2021, to March 31, 2022, then a constituent entity that is resident in India must file a Country-By-Country Report in Form No. 3CEAD for the international group of which it is a constituent.
- If the income tax return has been filed within the time specified under section 139(1) or section 139(4), the statement in Form 67 that contains details of foreign income offered to tax and tax deducted or paid on such income for the previous year 2021-22 must be uploaded in order to claim foreign tax credit.
- Deadline for linking PAN with Aadhaar to avoid PAN becoming inoperative
Note: The deadline has been extended from March 31, 2023, to June 30, 2023, with a press release dated 28-03-2023
ITR Due Dates in April 2023
7th April 2023:
- The last date for depositing the tax deducted or collected for the month of March 2023 is approaching. However, if the sum is deducted or collected by a government office, it must be credited to the Central Government on the same day as the tax payment, without requiring an Income-tax Challan.
14th April 2023:
- The last date for issuing of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of February 2023.
15th April 2023:
- Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending March 2023.
- The last date for the 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 March 2023.
30th April 2023:
- The last date for an office of the Government to submit Form 24G, after paying TDS/TCS for the month of March 2023 without an Income-tax Challan.
- The last date for submitting challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of March 2023.
- The last date for the deposit of Tax deducted by an assessee other than an office of the Government for the month of March 2023.
- The due date for e-filing a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2022, to March 31, 2023.
- The due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March 2023.
- The due date for the deposit of TDS for the period January 2023 to March 2023 is when the Assessing Officer has permitted quarterly deposit of TDS under sections 192, 194A, 194D or 194H.
ITR Last Dates in May 2023
7th May 2023:
- The last date for depositing the tax deducted or collected for the month of April 2023 is approaching. However, if the sum is deducted or collected by a government office, it must be credited to the Central Government on the same day as the tax payment, without requiring an Income-tax Challan.
15th May 2023:
- The due date for issuing of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of March 2023.
- The due date for an office of the Government to submit Form 24G, after paying TDS/TCS for the month of April 2023 without an Income-tax Challan.
- Quarterly statement of TCS deposited for the quarter ending March 31, 2023.
- The due date for submitting the 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.
30th May 2023:
- Submission of a statement (in Form No. 49C) by a non-resident having a liaison office in India for the financial year 2022-23.
- The due date for submitting of challan-cum-statement in respect of tax deducted under sections 194-IA, 94-IB, 194M, and 194S in the month of April 2023.
- Issue of TCS certificates for the 4th Quarter of the Financial Year 2022-23.
31st 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.
- The due date for submitting the statement of financial transaction (in Form No. 61A) is required to be furnished under sub-section (1) of section 285BA of the Act with respect to the financial year 2022-23.
- The 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 the calendar year 2022 by reporting financial institutions.
- Application for allotment of PAN in case of a non-individual resident person who enters into a financial transaction of Rs. 2,50,000 or more during FY 2022-23 and hasn’t been allotted any PAN.
- Application for allotment of PAN in case of a 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 the income of the previous year in the next year or in future (if the assessee is required to submit a return of income on or before July 31, 2023).
- Statement in Form No. 10 to be submitted to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit a return of income on or before July 31, 2023).
ITR Dates in June 2023
7th June 2023
- The last date for depositing the tax deducted or collected for the month of May 2023 is approaching. However, if the sum is deducted or collected by a government office, it must be credited to the Central Government on the same day as the tax payment, without requiring an Income-tax Challan.
14th June 2023:
- The due date for issuing of TDS Certificate for tax deducted under sections 194-IA, 94-IB, 194M, and 194S in the month of April 2023.
15th June 2023:
- The last date for an office of the Government to submit Form 24G, after paying TDS/TCS for the month of May 2023 without an Income-tax Challan.
- Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March 2023.
- The first instalment of advance tax for the assessment year 2024-25.
- Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2022-23.
- The last date for submitting a 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 May 2023.
- Submitting the statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the previous year 2022-23.
29th June 2023
- The last date for e-filing a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in the financial year 2022-23.
30th June 2023
- The last date for submitting challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, 194M, and 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 unitholders in respect of income distributed during the previous year 2022-23.
- Report by an approved institution/public sector company under section 35AC(4)/(5) for the year ending March 31, 2023.
- The due date for furnishing of statement of income distributed by the business trust to its unit holders during the financial year 2022-23. This statement is required to be submitted 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.
ITR Dates in July 2023
7th July 2023:
- The due date for depositing the tax deducted or collected for the month of June 2023 is approaching. However, if the sum is deducted or collected by a government office, it must be credited to the Central Government on the same day as the tax payment, without requiring an Income-tax Challan.
- The last date for deposit of TDS for the period April 2023 to June 2023 when the Assessing Officer has permitted quarterly deposit of TDS under sections 192, 194A, 194D or 194H
15th July 2023:
- Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 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 the 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.
- The due date for the 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 June 2023.
30th July 2023:
- Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2023.
- The last date for furnishing challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, 194M, and 194S for the month of June 2023.
31st July 2023:
- Quarterly statement of TDS deposited for the quarter ending June 30, 2023.
- The income tax return for the assessment year 2023-24 must be filed by all assesses, except for (a) corporate assesses, (b) non-corporate assesses whose books of account require auditing, (c) partners of audited firms, or their spouses if Section 5A applies, or (d) assesses who must provide a report under Section 92E.
- 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 the 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 the quarter ending June 2023.
- Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for the quarter ending June 2023.
ITR Dates in August 2023
7th August 2023:
- The last date for depositing the tax deducted or collected for the month of July 2023 is approaching. However, if the sum is deducted or collected by a government office, it must be credited to the Central Government on the same day as the tax payment, without requiring an Income-tax Challan.
14th August 2023:
- Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of June 2023.
15th August 2023:
- The due date for an office of the Government to submit Form 24G, after paying TDS/TCS for the month of July 2023 without an Income-tax Challan.
- Last date for the 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 July 2023.
- Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2023.
30th August 2023:
- Due date for submitting challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, 194M, and 194S for the month of July, 2023.
- Application in Form 9A for exercising the option available under Explanation to Section 11(1) to apply the income of the previous year in the next year or in future (if the assessee is required to submit a return of income on October 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 a return of income on October 31, 2023).
ITR Dates in September 2023
7th September 2023:
- The last date for depositing the tax deducted or collected for the month of August 2023 is approaching. However, if the sum is deducted or collected by a government office, it must be credited to the Central Government on the same day as the tax payment, without requiring an Income-tax Challan.
14th September 2023:
- Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of July, 2023.
15th September 2023:
- The due date for an office of the Government to submit Form 24G, after paying TDS/TCS for the month of August 2023 without an Income-tax Challan.
- Second instalment of advance tax for the assessment year 2024-25.
- Due date for the 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 August 2023.
30th September 2023:
- Due date for submitting challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, 194M, and 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 the income of the previous year in the next year or in future (if the assessee is required to submit a 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 a return of income on November 30, 2023).
ITR Dates in October 2023
7th October 2023:
- The due date for depositing the tax deducted or collected for the month of September 2023 is approaching. However, if the sum is deducted or collected by a government office, it must be credited to the Central Government on the same day as the tax payment, without requiring an Income-tax Challan.
- Last date for deposit of TDS for the period July 2023 to September 2023 when the Assessing Officer has permitted quarterly deposit of TDS under sections 192, 194A, 194D or 194H.
15th October 2023:
- The due date for an office of the Government to submit Form 24G, after paying TDS/TCS for the month of September 2023 without an Income-tax Challan.
- Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 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.
- Last date for submitting the 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 September 2023.
- Due date for furnishing of challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of September 2023.
- Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2023.
31st 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.
- The due date for submitting Annual audited accounts for each approved programme 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 the declaration received in Form No. 60 from April 1, 2023, to September 30, 2023, to the concerned Director/Joint Director.
- The income tax return for the assessment year 2023-24 must be filed by all assesses, except for (a) corporate assesses, (b) non-corporate assesses whose books of account require auditing, (c) partners of audited firms, or their spouses if 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.
- Report to be furnished in Form 3CEB in respect of the international transaction and specified domestic transaction.
- The due date for e-filing of the 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 a 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 the due date of submission of return of income is October 31, 2023).
- Submit a copy of the audit of accounts to the Secretary, Department of Scientific and Industrial Research, in case the company is eligible for weighted deduction under section 35(2AB) [if the 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 the quarter ending September 2023.
- Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for the quarter ending September 2023.
ITR Dates in November 2023
7th November 2023:
- The due date for depositing the tax deducted or collected for the month of October 2023 is approaching. However, if the sum is deducted or collected by a government office, it must be credited to the Central Government on the same day as the tax payment, without requiring an Income-tax Challan.
14th November 2023:
- The due date for issuing of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of September 2023.
15th November 2023:
- Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2023.
- The due date for an office of the Government to submit Form 24G, after paying TDS/TCS for the month of October 2023 without an Income-tax Challan.
- The due date for submitting 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 October 2023.
30th November 2023:
- The due date for submitting challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of October 2023.
- 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 the international or specified domestic transaction(s).
- A 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 the 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 the previous year 2022-23) to unit holders.
- Due date to exercise option of safe harbour rules for the international transaction by furnishing Form 3CEFA.
- Due date to exercise option of safe harbour rules for the specified domestic transaction by furnishing Form 3CEFB.
- The due date for filing a 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 a copy of the audit of accounts to the Secretary, Department of Scientific and Industrial Research, in case the company is eligible for weighted deduction under section 35(2AB) [if the 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 the due date of submission of return of income is November 30, 2023).
- The due date for e-filing of the report (in Form No. 3CEJ) by an eligible investment fund in respect of the arm’s length price of the remuneration paid to the fund manager. (if the assessee is required to submit a return of income on November 30, 2023).
ITR Dates in December 2023
7th December 2023:
- The due date for depositing the tax deducted or collected for the month of November 2023 is approaching. However, if the sum is deducted or collected by a government office, it must be credited to the Central Government on the same day as the tax payment, without requiring an Income-tax Challan.
15th December 2023:
- The due date for an office of the Government to submit Form 24G, after paying TDS/TCS for the month of November 2023 without an Income-tax Challan.
- The third instalment of advance tax for the assessment year 2024-25.
- The due date for the issue of the TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of October, 2023.
- The due date for submitting 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 November 2023.
30th December 2023:
- The due date for submitting challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of November 2023.
- Submitting the 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 a report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for the exchange of the report etc.
- Filing of belated/revised return of income for the assessment year 2023-24 for all assessees (provided assessment has not been completed before December 31, 2023).
