As the second quarter of FY 2025–26 progresses, July brings a host of critical tax compliance deadlines for individuals, businesses, and government offices. From TDS deposits and certificate issuance to quarterly statements and various statutory filings, this month is packed with important due dates. Notably, the deadline for filing income tax returns for non-audited taxpayers has been extended to September 15, 2025, as per Circular No. 06/2025, offering some relief. However, many related disclosures and submissions are still due in July and must be completed on time to avoid interest, penalties, or compliance issues.
Key dates include 7 July for TDS/TCS deposits and Form 27C uploads, 15 July for issuing TDS certificates for May (under Sections 194-IA, IB, M, S), filing Form 15CC, 15G/15H declarations, Form 24G, and various quarterly statements. By 30 July, challan-cum-statements for June TDS under specified sections and TCS certificates are due. 31 July covers quarterly TDS returns, non-deduction declarations, and multiple filings for deductions, relief claims, and tax regime options under Sections 80GG, 80RRB, 80QQB, 89, 89A, 115BAC, 115BAD, and 115BAE.
Here’s a detailed tax calendar to help you stay compliant and avoid late fees or penalties:
7 July 2025 –
Due date for deposit of Tax deducted/collected for the month of June, 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 an Income-tax Challan
7 July 2025 –
Due date for deposit of TDS for the period April 2025 to June 2025 when Assessing Officer has permitted quarterly deposit of TDS under Section 192, 194A, 194D or 194H
7 July 2025 –
Uploading of declarations received in Form 27C from the buyer in the month of June, 2025
15 July 2025 –
Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of May, 2025
15 July 2025 –
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May, 2025
15 July 2025 –
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of May, 2025
15 July 2025 –
Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of May, 2025
15 July 2025 –
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2025
15 July 2025 –
Quarterly statement of TCS deposited for the quarter ending June 30, 2025
15 July 2025 –
Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2025
15 July 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 June, 2025
15 July 2025 –
Furnishing of quarterly statement (by an IFSC unit) in respect of foreign remittances made during the quarter ending June 30, 2025
15 July 2025 –
Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending June 30, 2025
15 July 2025 –
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of June, 2025 has been paid without the production of a challan
15 July 2025 –
Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of June, 2025
30 July 2025 –
Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2025
30 July 2025 –
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA for the month of June, 2025
30 July 2025 –
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB for the month of June, 2025
30 July 2025 –
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M for the month of June, 2025
30 July 2025 –
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of June, 2025
31 July 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
31 July 2025 –
Quarterly statement of TDS deposited for the quarter ending June 30, 2025
31 July 2025 –
Return of income for the assessment year 2025-26 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.
Note: The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025
31 July 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 June 30, 2025
31 July 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 July 31, 2025)*
* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025
31 July 2025 –
Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June, 2025
31 July 2025 –
Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2025
31 July 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 July 31, 2025)*
* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025
31 July 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 July 31, 2025)*
* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025
31 July 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 July 31, 2025)*
* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025
31 July 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 July 31, 2025)*
* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025
31 July 2025 –
Furnishing of particulars for claiming relief under section 89 (if the assessee is required to submit return of income by July 31, 2025)*
* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025
31 July 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 the assessee is required to submit return of income by July 31, 2025)*
* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025
31 July 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 July 31, 2025)*
* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025
31 July 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 July 31, 2025)*
* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025
31 July 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 July 31, 2025)*
* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025
31 July 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 July 31, 2025)
* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025
31 July 2025 –
Submission of a report from a Chartered Accountant for the previous year 2024-25 relating to arm’s length price of the remuneration paid by an eligible investment fund to the fund manager (if the assessee is required to submit return of income by July 31, 2025)*
* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025
31 July 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 July 31, 2025)
* The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025
