{"data":{"financialYears":["2026-27","2027-28"],"events":[{"id":"act-2025-start","date":"2026-04-01","title":"Income-tax Act, 2025 takes effect; financial year 2026-27 begins","category":"general","fy":"2026-27","appliesTo":"Everyone","detail":"Income-tax Act, 2025 applies to tax years starting on or after 1 April 2026. Advance tax dates and percentages are unchanged from the 1961 Act, says the department.","kind":"notified","source":{"kind":"regulator","label":"Income Tax Department: FAQs on Interplay and Transition to the Income-tax Act, 2025","url":"https://www.incometaxindia.gov.in/documents/81799/11848482/FAQs-on-Interplay-and-Transition.pdf","checkedOn":"2026-11-01"},"weekday":"Wednesday"},{"id":"tds-deposit-mar-2025-26","date":"2026-04-30","title":"TDS deposit for tax deducted in March","category":"tds","fy":"2026-27","appliesTo":"Deductors (companies, firms, employers)","detail":"For tax deducted in March the deposit date is 30 April. For other months it is the 7th of the next month (see Every month, below).","kind":"statutory-recurring","source":{"kind":"regulator","label":"Income Tax Department: Tax Deductor guide","url":"https://www.incometaxindia.gov.in/tax-deductor","checkedOn":"2026-11-01"},"weekday":"Thursday"},{"id":"tds-stmt-q4-2025-26","date":"2026-05-31","title":"TDS statement, quarter ending 31 March","category":"tds","fy":"2026-27","appliesTo":"Deductors","detail":"Quarterly TDS statement (Forms 24Q, 26Q, 27Q) for January to March.","kind":"statutory-recurring","source":{"kind":"regulator","label":"Income Tax Department: Tax Deductor guide","url":"https://www.incometaxindia.gov.in/tax-deductor","checkedOn":"2026-11-01"},"weekday":"Sunday"},{"id":"advance-tax-1-2026-27","date":"2026-06-15","title":"Advance tax, 1st instalment","category":"advance-tax","fy":"2026-27","appliesTo":"Anyone whose tax for the year is expected to be ₹10,000 or more after TDS","detail":"15% of the year's advance tax, paid by this date.","kind":"statutory-recurring","source":{"kind":"statute","label":"Income Tax Department: What are the due dates for payment of advance tax?","url":"https://wm.incometaxindia.gov.in/w/what-are-the-due-dates-for-payment-of-advance-tax-","checkedOn":"2026-11-01"},"weekday":"Monday"},{"id":"itr-non-audit-ay-2026-27","date":"2026-07-31","title":"ITR due date for non-audit cases, assessment year 2026-27","category":"itr","fy":"2026-27","appliesTo":"Individuals and others who are not required to get accounts audited","detail":"Last date to file the original return without a late fee.","kind":"notified","note":"The portal page words this as \"31st July, 2026 or 31st August for non-audit cases, etc.\" and does not say who gets which date. Read the portal for your case.","source":{"kind":"regulator","label":"Income Tax e-Filing portal: Income Tax Returns help (due dates for AY 2026-27)","url":"https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/income-tax-returns","checkedOn":"2026-11-01"},"weekday":"Friday"},{"id":"tds-stmt-q1-2026-27","date":"2026-07-31","title":"TDS statement, quarter ending 30 June","category":"tds","fy":"2026-27","appliesTo":"Deductors","detail":"Quarterly TDS statement for April to June.","kind":"statutory-recurring","source":{"kind":"regulator","label":"Income Tax Department: Tax Deductor guide","url":"https://www.incometaxindia.gov.in/tax-deductor","checkedOn":"2026-11-01"},"weekday":"Friday"},{"id":"advance-tax-2-2026-27","date":"2026-09-15","title":"Advance tax, 2nd instalment","category":"advance-tax","fy":"2026-27","appliesTo":"Anyone whose tax for the year is expected to be ₹10,000 or more after TDS","detail":"45% of the year's advance tax in total, paid by this date.","kind":"statutory-recurring","source":{"kind":"statute","label":"Income Tax Department: What are the due dates for payment of advance tax?","url":"https://wm.incometaxindia.gov.in/w/what-are-the-due-dates-for-payment-of-advance-tax-","checkedOn":"2026-11-01"},"weekday":"Tuesday"},{"id":"audit-report-ay-2026-27","date":"2026-10-21","title":"Tax audit report due, assessment year 2026-27 (extended)","category":"audit","fy":"2026-27","appliesTo":"Taxpayers whose accounts must be audited","detail":"Extended by CBDT from 30 September 2026 to 21 October 2026.","kind":"extended","source":{"kind":"regulator","label":"CBDT Circular No. 07/2026 (28 Sep 2026): extension of timelines for audit reports and ITRs, AY 2026-27","url":"https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-09/Circular-7-2026.pdf","checkedOn":"2026-11-01"},"weekday":"Wednesday"},{"id":"tds-stmt-q2-2026-27","date":"2026-10-31","title":"TDS statement, quarter ending 30 September","category":"tds","fy":"2026-27","appliesTo":"Deductors","detail":"Quarterly TDS statement for July to September.","kind":"statutory-recurring","source":{"kind":"regulator","label":"Income Tax Department: Tax Deductor guide","url":"https://www.incometaxindia.gov.in/tax-deductor","checkedOn":"2026-11-01"},"weekday":"Saturday"},{"id":"itr-audit-ay-2026-27","date":"2026-11-21","title":"ITR due date for audit cases, assessment year 2026-27 (extended)","category":"itr","fy":"2026-27","appliesTo":"Taxpayers in the audit category covered by the circular","detail":"Extended by CBDT from 31 October 2026 to 21 November 2026.","kind":"extended","note":"The circular applies to the persons at Sl. No. 2 of the table under Explanation 2 to section 139(1) of the 1961 Act. Read the circular for who is covered.","source":{"kind":"regulator","label":"CBDT Circular No. 07/2026 (28 Sep 2026): extension of timelines for audit reports and ITRs, AY 2026-27","url":"https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-09/Circular-7-2026.pdf","checkedOn":"2026-11-01"},"weekday":"Saturday"},{"id":"advance-tax-3-2026-27","date":"2026-12-15","title":"Advance tax, 3rd instalment","category":"advance-tax","fy":"2026-27","appliesTo":"Anyone whose tax for the year is expected to be ₹10,000 or more after TDS","detail":"75% of the year's advance tax in total, paid by this date.","kind":"statutory-recurring","source":{"kind":"statute","label":"Income Tax Department: What are the due dates for payment of advance tax?","url":"https://wm.incometaxindia.gov.in/w/what-are-the-due-dates-for-payment-of-advance-tax-","checkedOn":"2026-11-01"},"weekday":"Tuesday"},{"id":"itr-belated-ay-2026-27","date":"2026-12-31","title":"Last date for a belated return, assessment year 2026-27","category":"itr","fy":"2026-27","appliesTo":"Anyone who missed the due date","detail":"Belated return on or before this date or before assessment is completed, whichever is earlier, with a late fee: ₹1,000 if total income is up to ₹5 lakh, otherwise ₹5,000.","kind":"notified","source":{"kind":"regulator","label":"Income Tax e-Filing portal: Income Tax Returns help (due dates for AY 2026-27)","url":"https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/income-tax-returns","checkedOn":"2026-11-01"},"weekday":"Thursday"},{"id":"tds-stmt-q3-2026-27","date":"2027-01-31","title":"TDS statement, quarter ending 31 December","category":"tds","fy":"2026-27","appliesTo":"Deductors","detail":"Quarterly TDS statement for October to December.","kind":"statutory-recurring","source":{"kind":"regulator","label":"Income Tax Department: Tax Deductor guide","url":"https://www.incometaxindia.gov.in/tax-deductor","checkedOn":"2026-11-01"},"weekday":"Sunday"},{"id":"advance-tax-4-2026-27","date":"2027-03-15","title":"Advance tax, last instalment","category":"advance-tax","fy":"2026-27","appliesTo":"Anyone liable to advance tax. Presumptive-scheme taxpayers pay the whole amount in one instalment by this date.","detail":"100% of the year's advance tax in total, paid by this date.","kind":"statutory-recurring","note":"The department says amounts paid up to 31 March still count as advance tax for the year, but interest can apply for paying late. The interest rules are not summarised here.","source":{"kind":"statute","label":"Income Tax Department: What are the due dates for payment of advance tax?","url":"https://wm.incometaxindia.gov.in/w/what-are-the-due-dates-for-payment-of-advance-tax-","checkedOn":"2026-11-01"},"weekday":"Monday"},{"id":"itr-revised-ay-2026-27","date":"2027-03-31","title":"Last date for a revised return, assessment year 2026-27","category":"itr","fy":"2026-27","appliesTo":"Anyone who needs to correct a filed return","detail":"Revised return on or before this date or before assessment is completed, whichever is earlier.","kind":"notified","note":"The portal marks this date \"as proposed in the Finance Bill, 2026\". Confirm the final law on the portal.","source":{"kind":"regulator","label":"Income Tax e-Filing portal: Income Tax Returns help (due dates for AY 2026-27)","url":"https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/income-tax-returns","checkedOn":"2026-11-01"},"weekday":"Wednesday"},{"id":"tds-deposit-mar-2026-27","date":"2027-04-30","title":"TDS deposit for tax deducted in March","category":"tds","fy":"2027-28","appliesTo":"Deductors (companies, firms, employers)","detail":"For tax deducted in March the deposit date is 30 April.","kind":"statutory-recurring","source":{"kind":"regulator","label":"Income Tax Department: Tax Deductor guide","url":"https://www.incometaxindia.gov.in/tax-deductor","checkedOn":"2026-11-01"},"weekday":"Friday"},{"id":"tds-stmt-q4-2026-27","date":"2027-05-31","title":"TDS statement, quarter ending 31 March","category":"tds","fy":"2027-28","appliesTo":"Deductors","detail":"Quarterly TDS statement for January to March.","kind":"statutory-recurring","source":{"kind":"regulator","label":"Income Tax Department: Tax Deductor guide","url":"https://www.incometaxindia.gov.in/tax-deductor","checkedOn":"2026-11-01"},"weekday":"Monday"},{"id":"advance-tax-1-2027-28","date":"2027-06-15","title":"Advance tax, 1st instalment","category":"advance-tax","fy":"2027-28","appliesTo":"Anyone whose tax for the year is expected to be ₹10,000 or more after TDS","detail":"15% of the year's advance tax, paid by this date.","kind":"statutory-recurring","note":"Statutory date. Not separately announced for 2027-28.","source":{"kind":"statute","label":"Income Tax Department: What are the due dates for payment of advance tax?","url":"https://wm.incometaxindia.gov.in/w/what-are-the-due-dates-for-payment-of-advance-tax-","checkedOn":"2026-11-01"},"weekday":"Tuesday"},{"id":"tds-stmt-q1-2027-28","date":"2027-07-31","title":"TDS statement, quarter ending 30 June","category":"tds","fy":"2027-28","appliesTo":"Deductors","detail":"Quarterly TDS statement for April to June.","kind":"statutory-recurring","note":"Statutory date. Not separately announced for 2027-28.","source":{"kind":"regulator","label":"Income Tax Department: Tax Deductor guide","url":"https://www.incometaxindia.gov.in/tax-deductor","checkedOn":"2026-11-01"},"weekday":"Saturday"},{"id":"advance-tax-2-2027-28","date":"2027-09-15","title":"Advance tax, 2nd instalment","category":"advance-tax","fy":"2027-28","appliesTo":"Anyone whose tax for the year is expected to be ₹10,000 or more after TDS","detail":"45% of the year's advance tax in total, paid by this date.","kind":"statutory-recurring","note":"Statutory date. Not separately announced for 2027-28.","source":{"kind":"statute","label":"Income Tax Department: What are the due dates for payment of advance tax?","url":"https://wm.incometaxindia.gov.in/w/what-are-the-due-dates-for-payment-of-advance-tax-","checkedOn":"2026-11-01"},"weekday":"Wednesday"},{"id":"tds-stmt-q2-2027-28","date":"2027-10-31","title":"TDS statement, quarter ending 30 September","category":"tds","fy":"2027-28","appliesTo":"Deductors","detail":"Quarterly TDS statement for July to September.","kind":"statutory-recurring","note":"Statutory date. Not separately announced for 2027-28.","source":{"kind":"regulator","label":"Income Tax Department: Tax Deductor guide","url":"https://www.incometaxindia.gov.in/tax-deductor","checkedOn":"2026-11-01"},"weekday":"Sunday"},{"id":"advance-tax-3-2027-28","date":"2027-12-15","title":"Advance tax, 3rd instalment","category":"advance-tax","fy":"2027-28","appliesTo":"Anyone whose tax for the year is expected to be ₹10,000 or more after TDS","detail":"75% of the year's advance tax in total, paid by this date.","kind":"statutory-recurring","note":"Statutory date. Not separately announced for 2027-28.","source":{"kind":"statute","label":"Income Tax Department: What are the due dates for payment of advance tax?","url":"https://wm.incometaxindia.gov.in/w/what-are-the-due-dates-for-payment-of-advance-tax-","checkedOn":"2026-11-01"},"weekday":"Wednesday"},{"id":"tds-stmt-q3-2027-28","date":"2028-01-31","title":"TDS statement, quarter ending 31 December","category":"tds","fy":"2027-28","appliesTo":"Deductors","detail":"Quarterly TDS statement for October to December.","kind":"statutory-recurring","note":"Statutory date. Not separately announced for 2027-28.","source":{"kind":"regulator","label":"Income Tax Department: Tax Deductor guide","url":"https://www.incometaxindia.gov.in/tax-deductor","checkedOn":"2026-11-01"},"weekday":"Monday"},{"id":"advance-tax-4-2027-28","date":"2028-03-15","title":"Advance tax, last instalment","category":"advance-tax","fy":"2027-28","appliesTo":"Anyone liable to advance tax. Presumptive-scheme taxpayers pay the whole amount in one instalment by this date.","detail":"100% of the year's advance tax in total, paid by this date.","kind":"statutory-recurring","note":"Statutory date. Not separately announced for 2027-28.","source":{"kind":"statute","label":"Income Tax Department: What are the due dates for payment of advance tax?","url":"https://wm.incometaxindia.gov.in/w/what-are-the-due-dates-for-payment-of-advance-tax-","checkedOn":"2026-11-01"},"weekday":"Wednesday"}],"monthlyRules":[{"id":"tds-deposit-monthly","title":"TDS deposit for tax deducted in any month except March","rule":"On or before the 7th of the next month.","appliesTo":"Deductors","source":{"kind":"regulator","label":"Income Tax Department: Tax Deductor guide","url":"https://www.incometaxindia.gov.in/tax-deductor","checkedOn":"2026-11-01"}}],"omitted":"Union Budget day is not listed: the 2027-28 Budget date had not been officially announced on 1 November 2026 (only press reports, and pre-Budget meetings that began on 12 October). Due dates for the assessment year 2027-28 (income of 2026-27) and any extension are not listed until the Central Board of Direct Taxes (CBDT) notifies them. The transfer pricing ITR date and GST, EPF and other non-income-tax dates are not covered.","note":"Check the Income Tax Department portal (incometax.gov.in) for the latest due dates before you act. CBDT can extend a date at short notice."},"meta":{"asOf":"2026-11-01","source":"RupeeScope rules data: every value is a dated row that cites its source and the day it was last checked.","disclaimer":"Estimates for information only. Not investment, tax or legal advice. RupeeScope is not a SEBI-registered adviser.","docs":"https://rupeeradar-beige.vercel.app/openapi.json"}}