Important Income Tax Compliance Deadlines for October 2025: Crucial Due Dates for TDS, TCS, ITR Filing, Audit Reports & Regulatory Submissions

The Income Tax Department has announced several important compliance deadlines for October 2025. October 7 is the due date for deposit of TDS/TCS for September, 2025, including quarterly TDS for July–September under sections 192, 194A, 194D and 194H, and uploading of Form 27C declarations. October 15 is critical for filing Form 24G by government offices, issuing TDS certificates under sections 194-IA/IB/M/S for August, filing quarterly TCS statements, uploading Form 15G/15H declarations, and submitting statements by stock exchanges, authorised dealers, IFSC units and specified funds. October 30 marks the due date for challan-cum-statements under sections 194-IA/IB/M/S for September and quarterly TCS certificates. The most significant compliance cluster falls on October 31, which includes filing of income tax returns for AY 2025-26 by corporate and audit cases, submission of tax audit reports under section 44AB (including transfer pricing Form 3CEB), filing of various audit reports, statements and declarations under provisions like sections 35, 80JJAA, 115JB, 115JC, 115BA/BAA/BAB/BAC/BAD/BAE, and rules governing trusts, funds, sovereign wealth funds, pension funds and AIFs. Notably, several audit report due dates originally set for September 30, 2025 have been extended to October 31, 2025 via Circular No. 14/2025, dated September 25, 2025.

Important Income tax Due Dates for month of October 2025:

7 October 2025 –

Due date for deposit of tax deducted/collected for the month of September, 2025. 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

7 October 2025 –

Due date for deposit of TDS for the period July 2025 to September 2025 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H

7 October 2025 –

Uploading of declarations received in Form 27C from the buyer in the month of September, 2025

7 October 2025 –

Due date for deposit of TDS for the period July 2025 to September 2025 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H

7 October 2025 –

Uploading of declarations received in Form 27C from the buyer in the month of September, 2025

15 October 2025 –

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2025 has been paid without the production of a challan

15 October 2025 –

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2025

15 October 2025 –

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2025

15 October 2025 –

Due date for issue of TDS Certificate for tax deducted under section 194M in the month of August, 2025

15 October 2025 –

Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of August, 2025

15 October 2025 –

Quarterly statement of TCS deposited for the quarter ending September 30, 2025

15 October 2025 –

Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2025

15 October 2025 –

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, 2025

15 October 2025 –

Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending September 30, 2025

15 October 2025 –

Furnishing of quarterly statement (by an IFSC unit) in respect of foreign remittances made during the quarter ending September 30, 2025

15 October 2025 –

Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending September 30, 2025

30 October 2025 –

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2025

30 October 2025 –

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2025

30 October 2025 –

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of September, 2025

30 October 2025 –

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of September, 2025

30 October 2025 –

Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2025

31 October 2025 –

Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2024-25

31 October 2025 –

Quarterly statement of TDS deposited for the quarter ending September, 2025

31 October 2025 –

Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA)

31 October 2025 –

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, 2025

31 October 2025 –

Copies of declaration received in Form No. 60 during April 1, 2025 to September 30, 2025 to the concerned Director/Joint Director

31 October 2025 –

Due date for filing of return of income for the assessment year 2025-26 if the 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 aud

31 October 2025 –

Audit report under section 44AB for the assessment year 2025-26 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E

31 October 2025 –

Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction

31 October 2025 –

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, 2025)

31 October 2025 –

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, 2025)

31 October 2025 –

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]

31 October 2025 –

Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2025

31 October 2025 –

Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2025

31 October 2025 –

Furnishing of statement for exercising the option to pay tax at a concessional rate under section 115BBF for income in the nature of royalty arising from patent developed and registered in India (if the assessee is required to submit return of income by October 31, 2025)

31 October 2025 –

Exercising the option to opt out from the new tax regime under Section 115BAC (if assessee is required to submit return of income by October 31, 2025)

31 October 2025 –

Exercising the option to opt for alternative tax regime under Section 115BAD by co-operative society (if assessee is required to submit return of income by October 31, 2025)

31 October 2025 –

Exercising the option to opt for alternative tax regime under Section 115BAE by co-operative society (if assessee is required to submit return of income by October 31, 2025)

31 October 2025 –

Furnishing of declaration by a taxpayer claiming deduction under Section 80GG in respect of the rent paid for residential accommodation (if the assessee is required to submit return of income by October 31, 2025)

31 October 2025 –

Reporting of details of funds received from eligible persons (either directly or through Alternative Investment Fund) in the previous year 2024-25 (if the assessee is required to submit return of income by October 31, 2025)

31 October 2025 –

Furnishing of certificate by a resident individual being an author (including a joint author) claiming deduction under Section 80QQB in respect of royalty income (if the assessee is required to submit return of income by October 31, 2025)

31 October 2025 –

Furnishing of certificate by a resident individual being a patentee claiming deduction under Section 80RRB in respect of royalty income on patents (if the assessee is required to submit return of income by October 31, 2025)

31 October 2025 –

Furnishing of audit report along with particulars forming part of its Annexure by electoral trust

31 October 2025 –

Furnishing of particulars for claiming relief under Section 89 (if assessee is required to submit return of income by October 31, 2025)

31 October 2025 –

Furnishing of statement for exercising the option to claim relief under section 89A for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if assessee is required to submit return of income by October 31, 2025)

31 October 2025 –

Furnishing of an annual statement of income exempt under section 10(4D) (if assessee is required to submit return of income by October 31, 2025)

31 October 2025 –

Furnishing of an annual statement of income taxable at concessional rate under section 115AD (if assessee is required to submit return of income by October 31, 2025)

31 October 2025 –

Furnishing of annual statement of exempt income under section 10(23FF) by specified fund, being a category-III AIF (if assessee is required to submit return of income by October 31, 2025)

31 October 2025 –

Exercising the option to opt for alternative tax regime under Section 115BA by a domestic company (if due date of submission of return of income is October 31, 2025)

31 October 2025 –

Exercising the option to opt for alternative tax regime under Section 115BAA by a domestic company (if due date of submission of return of income is October 31, 2025)

31 October 2025 –

Exercising the option to opt for alternative tax regime under Section 115BAB(1) by a domestic company (if due date of submission of first return of income is October 31, 2025)

31 October 2025 –

Furnishing of details of attribution of capital gain taxable under section 45(4) to the capital asset remaining with the firm, AOP or BOI after reconstitution (if the firm, AOP or BOI is required to furnish return of income by October 31, 2025)

31 October 2025 –

Furnishing of the audit report by a trust or institution registered under Section 12AB or approved under Section (23C)(iv)/(v)/(vi)/(via)

31 October 2025 –

Furnishing audit report in Form 3AC by assessee claiming deduction under section 33AB for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

31 October 2025 –

Furnishing audit report in Form 3AD by assessee claiming deduction under section 33ABA for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

31 October 2025 –

Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35D(4) for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

31 October 2025 –

Furnishing audit report in Form 3AE to be furnished for the first year in which deduction is claimed under section 35D for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

31 October 2025 –

Furnishing of statement containing the particulars of expenditures specified under Section 35D(2)(a) (if the assessee is required to submit return of income by November 30, 2025)

31 October 2025 –

Furnishing of audit report in Form 3CE under section 44DA by non-resident and foreign company for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

31 October 2025 –

Furnishing report relating to computation of capital gains in case of slump sale during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025

31 October 2025 –

Furnishing of report of a Chartered Accountant in Form No. 10CCF certifying that the amount of deduction has been correctly claimed during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

31 October 2025 –

Furnishing report certifying the claim for additional employee cost under section 80JJAA during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

31 October 2025 –

Furnishing report under section 115JB for computing the book profits of the company during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

31 October 2025 –

Furnishing report under section 115JC for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

31 October 2025 –

Furnishing of Audit Report under clause (ii) of section 115VW for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

31 October 2025 –

Furnishing of audit report by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under section 10(4D) (if assessee is required to submit return of income by November 30, 2025)

31 October 2025 –

Furnishing of certificate issued by Chartered Accountant certifying annual statement of exempt income of specified fund, being a category-III AIF, under section 10(23FF) (if assessee is required to submit return of income by November 30, 2025)

31 October 2025 –

Furnishing of Audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution