As taxpayers navigate the fiscal landscape of 2025, March marks a critical month for meeting various income tax compliance deadlines in India. From the submission of challan-cum-statements for tax deducted at source (TDS) under sections like 194-IA, 194-IB, 194M, and 194S, to the payment of advance tax instalments and the filing of specialized reports such as the Country-By-Country Report in Form No. 3CEAD, this month encapsulates a range of obligations. These deadlines, spanning early March to the end of the month, ensure timely tax deposits, certificate issuance, and reporting for the assessment years 2022-23, 2023-24, and 2025-26, catering to both individual assessees and entities under presumptive taxation schemes. Staying informed and compliant with these dates is essential for seamless tax administration.
Due Dates for selected month and year:
| Due Dates | Description & Period |
| 02.03.2025 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of January, 2025 |
| 02.03.2025 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of January, 2025 |
| 02.03.2025 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of January, 2025 |
| 02.03.2025 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of January, 2025 |
| 07.03.2025 | Due date for deposit of Tax deducted/collected for the month of February, 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 of a challan |
| 15.03.2025 | Fourth instalment of advance tax for the assessment year 2025-26 |
| 15.03.2025 | Due date for payment of whole amount of advance tax in respect of assessment year 2025-26 for assessee covered under presumptive scheme of section 44AD / 44ADA |
| 15.03.2025 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2025 has been paid without the production of a Challan |
| 17.03.2025 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of January, 2025 |
| 17.03.2025 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of January, 2025 |
| 17.03.2025 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of January, 2025 |
| 30.03.2025 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of February, 2025 |
| 30.03.2025 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of February, 2025 |
| 30.03.2025 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of February, 2025 |
| 30.03.2025 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of February, 2025 |
| 31.03.2025 | Country-By-Country Report in Form No. 3CEAD for the previous year 2023-24 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group |
| 31.03.2025 | Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2023 to March 31, 2024) 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. |
| 31.03.2025 | Uploading of statement [Form 67], of foreign income offered to tax and tax deducted or paid on such income in previous year 2022-23, to claim foreign tax credit [if return of income has been furnished within the time specified under section 139(1) or section 139(4) |
| 31.03.2025 | Furnishing of an updated return of income for the Assessment Year 2022-23 |