Taxpayers should note several important income-tax compliance deadlines during October 2026. By 7 October 2026, tax deducted or collected for September 2026 must be deposited with the Central Government, along with Securities Transaction Tax (STT) and Commodities Transaction Tax (CTT) collected for the month. Form 127, relating to declarations by buyers for obtaining specified goods without collection of tax, and Form 121, concerning receipt of certain incomes without deduction of tax for the quarter ended September 2026, are also due on this date.
The next important deadline is 15 October 2026, covering Form 1 for client-code modifications by stock exchanges, Form 92 for specified funds/stock brokers, Form 147 and Form 148 relating to specified remittances, Form 132 for issuance of TDS certificates for tax deducted during August 2026, and Form 137 for Government TDS/TCS book-adjustment statements for September 2026.
By 30 October 2026, Form 141 challan-cum-statements for specified tax deductions made during September 2026 and Form 142, relating to quarterly tax deposited on transfer of virtual digital assets by an Exchange, are required to be furnished.
The most significant compliance date is 31 October 2026, which covers a wide range of income-tax returns, audit reports, certificates, quarterly TDS/TCS statements and other statutory forms. Key compliances include the return of income for Assessment Year 2026-27 for corporate assessees, audited non-corporate assessees and specified partners; Forms 3CA/3CB-CD, 3CE, 3CEA, 3CEB, 10B, 10BB, 29B, 29C, 56F, 66, Forms 138, 140, 143 and 144, and several other prescribed statements, reports and certificates, depending upon the applicable return-filing deadline and nature of the taxpayer. Self-assessment tax is also payable where the due date for filing the return of income is 31 October 2026. Timely compliance is important to avoid applicable interest, late fees, penalties and other statutory consequences.
07-Oct-26
| Event | Applicable Act | Description |
| Form 127 | Income Tax Act, 2025 | Declaration under section 394(2) of the Act to be made by a buyer for obtaining goods without collection of tax received in the month of September, 2026 |
| Statutory Forms Filing Due Date | Income Tax Act, 2025 | Due date for deposit of tax deducted/collected for the month of September, 2026. 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 |
| Form 121 | Income Tax Act, 2025 | Declaration under section 393(6) for receipt of certain incomes without deduction of tax during the quarter ending September, 2026 |
| Securities Transaction Tax / Commodities Transaction Tax | Other Act | Securities Transaction Tax – Due date for deposit of tax collected for the month of September, 2026 |
| Securities Transaction Tax / Commodities Transaction Tax | Other Act | Commodities Transaction Tax – Due date for deposit of tax collected for the month of September, 2026 |
15-Oct-26
| Event | Applicable Act | Description |
| Form 1 | Income Tax Act, 2025 | Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of September, 2026 |
| Form 92 | Income Tax Act, 2025 | Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter of September 30, 2026 |
| Form 147 | Income Tax Act, 2025 | Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of September, 2026 |
| Form 148 | Income Tax Act, 2025 | Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in section 147(1)(b), in respect of remittances, made for the quarter of Jul to Sep of 2026-27 (Tax Year) |
| Form 132 | Income Tax Act, 2025 | Due date for issue of Certificate under section 395(4) for tax deducted at source in the month of August, 2026 |
| Form 137 | Income Tax Act, 2025 | Due date for furnishing of Form 137 by an office of the Government for TDS/TCS Book Adjustment Statement for the month of September, 2026 |
30-Oct-26
| Event | Applicable Act | Description |
| Form 141 | Income Tax Act, 2025 | Due date for furnishing of Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)] in the month of September, 2026 |
| Form 142 | Income Tax Act, 2025 | Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 393(1) [ Table: S. No. 8(vi)] to be furnished by an Exchange for the quarter ending September 30, 2026 |
31-Oct-26
| Event | Applicable Act | Description |
| Form 10IG | Income Tax Act, 1961 | Statement of Exempt income under clause (4D) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2026) |
| Form 10IH | Income Tax Act, 1961 | Statement of income of a Specified fund eligible for concessional taxation under section 115AD of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2026) |
| Form 10-II | Income Tax Act, 1961 | Statement of exempt income under clause (23FF) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2026) |
| Form 10-IJ | Income Tax Act, 1961 | Certificate to be issued by accountant under clause (23FF) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2026) |
| Form 10-IK | Income Tax Act, 1961 | Annual Statement of Exempt Income under sub-rule (2) of rule 21AJA and taxable income under sub-rule (2) of rule 21AJAA (if due date of submission of return of income is October 31, 2026) |
| Form 10-IL | Income Tax Act, 1961 | Verification by an Accountant under sub-rule (3) of rule 21AJA Verification (if due date of submission of return of income is November 30, 2026) |
| Form 29B | Income Tax Act, 1961 | Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company (if due date of submission of return of income is November 30, 2026) |
| Form 29C | Income Tax Act, 1961 | Report under section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a company (if due date of submission of return of income is November 30, 2026) |
| Form 3AC | Income Tax Act, 1961 | Due date for filing audit report under section 33AB(2) (if due date of submission of return of income is November 30, 2026) |
| Form 3AD | Income Tax Act, 1961 | Due date for filing audit report under section 33ABA(2) (if due date of submission of return of income is November 30, 2026) |
| Form 3AE | Income Tax Act, 1961 | Audit Report under section 35D(4)/35E(6) of the Income- tax Act, 1961 (if due date of submission of return of income is November 30, 2026) |
| Form 3AF | Income Tax Act, 1961 | Statement regarding preliminary expenses incurred to be furnished under proviso to clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961 by the assessee (if due date of submission of return of income is November 30, 2026) |
| Form 3CA_CD Form 3CB_CD | Income Tax Act, 1961 | Audit report under section 44AB for the Assessment Year 2026-27 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E |
| Form 3CE | Income Tax Act, 1961 | Audit report under sub-section (2) of section 44DA of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2026) |
| Form 3CEA | Income Tax Act, 1961 | Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale (if due date of submission of return of income is November 30, 2026) |
| Form 3CEAB | Income Tax Act, 1961 | Intimation by a designated constituent entity, of an international group in Form No. 3CEAB for the accounting year 2025-26 |
| Form 3CEB | Income Tax Act, 1961 | Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction |
| Form 3CEFB | Income Tax Act, 1961 | Application for Opting for Safe Harbour in respect of Specified Domestic Transactions (if the assessee is required to submit return of income on October 31, 2026) |
| Form 3CEJA | Income Tax Act, 1961 | Report from an accountant to be furnished for purpose of section 9A regarding fulfilment of certain conditions by an eligible investment fund |
| Form 3CFA | Income Tax Act, 1961 | Form for opting for taxation of income by way of royalty in respect of Patent (if due date of submission of return of income is October 31, 2026) |
| Form 3CLA | Income Tax Act, 1961 | “Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility (if due date of submission of return of income is October 31, 2026)” |
| Form 3CT | Income Tax Act, 1961 | Income attributable to assets located in India under section 9 of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2026) |
| Form 56F | Income Tax Act, 1961 | Report under section 10AA of the Income -tax Act, 1961 (if due date of submission of return of income is November 30, 2026) |
| Form 56FF | Income Tax Act, 1961 | Particulars to be furnished under clause (b) of sub-section (1B) of section 10A read with clause (b) of sub-section (2) of section 10AA of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2026) |
| Form 5C | Income Tax Act, 1961 | Details of amount attributed to capital asset remaining with the specified entity (if due date of submission of return of income is October 31, 2026) |
| Form 62 | Income Tax Act, 1961 | Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years. (if due date of submission of return of income is November 30, 2026) |
| Form 66 | Income Tax Act, 1961 | Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2026) |
| Form 10BBC | Income Tax Act, 1961 | Certificate of accountant in respect of compliance to the provisions of clause (23FE) of section 10 of the Income-tax Act, 1961 by the notified Pension Fund |
| Form 138 | Income Tax Act, 2025 | Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of salary paid to employee under section 392, or income of specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)], for the quarter ending 30th September. |
| Form 140 | Income Tax Act, 2025 | Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments made other than salary for the quarter ending 30th September. |
| Form 175 | Income Tax Act, 2025 | Intimation by Pension Fund of investment under Schedule V [Table: Sl. No. 7] for the quarter ending September 30, 2026 |
| Form II SWF | Income Tax Act, 2025 | Intimation by Sovereign Wealth Fund of investment under Schedule V [Table: Sl. No. 7] for the quarter ending September 30, 2026 |
| Form 144 | Income Tax Act, 2025 | Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments other than salary made to non-residents for the quarter ending 30th September 2026 |
| Form 143 | Income Tax Act, 2025 | Quarterly statement of collection of tax at source under section 397(3)(b) for the quarter ended September 30, 2026 |
| Statutory Forms Filing Due Date | Income Tax Act, 1961 | Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA) |
| Statutory Forms Filing Due Date | Income Tax Act, 1961 | 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, 2026 ) |
| Self Assessment Tax Payment Due Date | Income Tax Act, 1961 | Payment of Self Assessment Tax (if due date of submission of return of income is October 31, 2026 |
| Audit Report SWF | Income Tax Act, 1961 | Audit report to be filed by the Sovereign Wealth Fund claiming exemption under clause (23FE) of section 10 of the Income -tax Act, 1961.(if due date of submission of return of income is November 30, 2026) |
| All income tax returns except ITR-1, ITR-2 and ITR-4 | Income Tax Act, 1961 | “Due date for filing of return of income for the Assessment Year 2026-27 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 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 to such spouse” |
| Form 10B | Income Tax Act, 1961 | Audit report under clause (b) of the tenth proviso to clause (23C) of section 10 and sub-clause (ii) of clause (b) of subsection (1) of section 12A of the Income-tax Act, 1961, in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution. (if due date of submission of return of income is November 30, 2026) |
| Form 10BA | Income Tax Act, 1961 | Declaration to be filed by the assessee claiming deduction under section 80GG (if due date of submission of return of income is October 31, 2026) |
| Form 10BB | Income Tax Act, 1961 | “Audit report under clause (b) of the tenth proviso to clause (23C) of section 10 and sub-clause (ii) of clause (b) of sub-section (1) of section 12A of the Income-tax Act, 1961, in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution which is required to be furnished under clause (b) of the tenth proviso to clause (23C) of section 10 or a trust or institution which is required to be furnished under sub-clause (ii) of clause (b) of section 12A (if due date of submission of return of income is November 30, 2026)” |
| Form 10BBD | Income Tax Act, 1961 | “Statement of eligible investment received (if due date of submission of return of income is October 31, 2026) |
| Form 10BC | Income Tax Act, 1961 | Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust (if due date of submission of return of income is October 31, 2026) |
| Form 10CCB | Income Tax Act, 1961 | Audit report under sections 80-I(7)/ 80-IA(7)/ 80-IB/ 80-IC/80-IAC/80-IE (if due date of submission of return of income is November 30, 2026) |
| Form 10CCD | Income Tax Act, 1961 | Certificate under sub-section (3) of section 80QQB for authors of certain books in receipt of royalty income, etc. (if due date of submission of return of income is October 31, 2026) |
| Form 10CCE | Income Tax Act, 1961 | Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc. (if due date of submission of return of income is October 31, 2026) |
| Form 10CCF | Income Tax Act, 1961 | Report under section 80LA(3) of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2026) |
| Form 10DA | Income Tax Act, 1961 | Report under section 80JJAA of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2026 |
| Form 10E | Income Tax Act, 1961 | Form for furnishing particulars of income under section 192(2A) for claiming relief u/s 89 (if due date of submission of return of income is October 31, 2026) |
| Form 10-EE | Income Tax Act, 1961 | Taxation of income from retirement benefit account maintained in a notified country (if due date of submission of return of income is October 31, 2026) |
| Form 10FC | Income Tax Act, 1961 | Authorization for claiming deduction in respect of any payment made to any financial institution located in a Notified jurisdictional area. (if due date of submission of return of income is October 31, 2026) |
| Form 10H | Income Tax Act, 1961 | Certificate of foreign inward remittance (if due date of submission of return of income is October 31, 2026) |
| Form 10IA | Income Tax Act, 1961 | Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U (if due date of submission of return of income is October 31, 2026) |
| Form 10-IB | Income Tax Act, 1961 | Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act,1961 (if due date of submission of return of income is October 31, 2026) |
| Form 10-IC | Income Tax Act, 1961 | Application for exercise of option under sub-section (5) of section 115BAA of the Income – tax Act, 1961 (if due date of submission of return of income is October 31, 2026) |
| Form 10-ID | Income Tax Act, 1961 | Application for exercise of option under sub-section (7) of section 115BAB of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2026) |
| Form 10-IEA | Income Tax Act, 1961 | Application for exercise of option under clause (i) of sub-section (6) of section 115BAC or withdrawal of option under the proviso to sub-section (6) of section 115BAC of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2026) |
| Form 10-IF | Income Tax Act, 1961 | “Application for exercise of option under sub-section (5) of section 115BAD of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2026)” |
| Form 10-IFA | Income Tax Act, 1961 | Application for exercise of option under sub-section (5) of section 115BAE of the Income Tax Act, 1961 (if due date of submission of return of income is October 31, 2026) |
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