Compliance Calendar for the month of October – 2025
By: Sukhvinder
Singh Bhatia
Compliances:
TDS/Income Tax
|
07-Oct-25 |
Due date for deposit of tax deducted/collected for the month of
September, 2025. |
|
07-Oct-25 |
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. |
|
07-Oct-25 |
Uploading of declarations received in Form
27C from the buyer in the month of September, 2025. |
|
15-Oct-25 |
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-Oct-25 |
Due date for issue of TDS Certificate for tax deducted under section
194-IA/194-IB/194M/194S in the month of August, 2025 |
|
15-Oct-25 |
Quarterly statement of TCS deposited for the quarter ending September
30, 2025 |
|
15-Oct-25 |
Upload declarations received from recipients in Form No. 15G/15H
during the quarter ending September, 2025 |
|
15-Oct-25 |
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-Oct-25 |
Furnishing of quarterly statement (by an authorised dealer) in respect
of foreign remittances made during the quarter ending September 30, 2025 |
|
15-Oct-25 |
Furnishing of quarterly statement (by an IFSC unit) in respect of
foreign remittances made during the quarter ending September 30, 2025 |
|
15-Oct-25 |
Furnishing of statement under Rule 114AAB (by specified fund) for the
quarter ending September 30, 2025 |
|
30-Oct-25 |
Due date for furnishing of challan-cum-statement in respect of tax
deducted under section 194-IA/194-IB/194M/194S in the month of September,
2025 |
|
30-Oct-25 |
Quarterly TCS certificate (in respect of tax collected by any person)
for the quarter ending September 30, 2025 |
|
31-Oct-25 |
Intimation by a designated constituent entity, resident in India, of
an international group in Form no. 3CEAB for the accounting year 2024-25 |
|
31-Oct-25 |
Quarterly statement of TDS deposited for the quarter ending September,
2025. (24Q/26Q/27Q) |
|
31-Oct-25 |
Due date for furnishing of Annual audited accounts for each approved
programmes under section 35(2AA) |
|
31-Oct-25 |
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-Oct-25 |
Copies of declaration received in Form No. 60 during April 1, 2025 to
September 30, 2025 to the concerned Director/Joint Director |
|
31-Oct-25 |
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 audited. |
|
31-Oct-25 |
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-Oct-25 |
Report
to be furnished in Form 3CEB in respect of international transaction and
specified domestic transaction |
|
31-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
Intimation
in Form 10BBB by a pension fund in respect of each investment made in India
for quarter ending September, 2025 |
|
31-Oct-25 |
Intimation
in Form II by Sovereign Wealth Fund in respect of investment made in India
for quarter ending September, 2025 |
|
31-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
Furnishing
of audit report along with particulars forming part of its Annexure by
electoral trust |
|
31-Oct-25 |
Furnishing
of particulars for claiming relief under Section 89 (if assessee is required
to submit return of income by October 31, 2025) |
|
31-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
Furnishing of the audit report by a trust or institution registered
under Section 12AB or approved under Section (23C)(iv)/(v)/(vi)/(via) |
|
31-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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-Oct-25 |
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. |
|
31-Oct-25 |
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 October 31, 2025) |
|
31-Oct-25 |
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 October 31, 2025) |
|
31-Oct-25 |
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
October 31, 2025) |
|
31-Oct-25 |
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 35E(6) for the previous
year 2024-25 (if the assessee is required to submit return of income on
October 31, 2025) |
|
31-Oct-25 |
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
October 31, 2025) |
|
31-Oct-25 |
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 October 31, 2025) |
|
31-Oct-25 |
Furnishing
of audit report relating to computation of capital gains in case of slump
sale (if the assessee is required to submit return of income on October 31,
2025) |
|
31-Oct-25 |
Furnishing of report in Form No. 10CCF certifying that the amount of
deduction under section 80LA has been correctly claimed during the previous
year 2024-25 (if the assessee is required to submit return of income on
October 31, 2025) |
|
31-Oct-25 |
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 October 31, 2025) |
|
31-Oct-25 |
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 October 31, 2025) |
|
31-Oct-25 |
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 October 31, 2025) |
|
31-Oct-25 |
Furnishing of Audit Report under clause (ii) of section 115VW for the
previous year 2024-25. |
|
31-Oct-25 |
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 October
31, 2025). |
Compliances: GST (Goods and
Service Tax)
|
10-Oct-25 |
GSTR-7: TDS deductors under GST for September’25. |
|
10-Oct-25 |
GSTR-8: TCS collectors (e-commerce operators) for
September’25. |
|
11-Oct-25 |
GSTR-1 (Monthly): For September’25 (turnover >
₹5 crore or not opted for QRMP scheme) |
|
13-Oct-25 |
GSTR-5 by NRIs for September’25. |
|
13-Oct-25 |
GSTR-6: Input Service Distributors for
September’25. |
|
13-Oct-25 |
GSTR-1 IFF (Quarterly): For Jul to Sep’25 (Opted
for QRMP scheme) |
|
18-Oct-25 |
CMP-08 (Jul-Sep 2025) |
|
20-Oct-25 |
GSTR-3B (Monthly): For September’25 (turnover
> ₹5 crore or not opted for QRMP scheme). |
|
20-Oct-25 |
GSTR-5A: OIDAR service providers for
September’25. |
|
22-Oct-25 |
GSTR 3B (Jul-Sep 2025) for State 1/Category A
Group. |
|
24-Oct-25 |
GSTR 3B (Jul-Sep 2025) for State 2/Category B
Group. |
Compliances: PF/ESI
|
15-Oct-25 |
PF & ESI Contribution: Payment and return filing for September’25. |
Company Law/ROC/MCA
|
15-Oct-25 |
DIR - 3 KYC (Extended) |
|
30-Oct-25 |
Form 8 (Financial Reports of an LLP) |
|
30-Oct-25 |
Form AOC-4 (Filing of annual accounts) |
|
30-Oct-25 |
MGT-14 (Filing of resolution with MCA) |
|
31-Oct-25 |
Form MSME (outstanding payments to MSME’s for
Apr-Sep'25) |
https://incometaxindia.gov.in/
https://www.gst.gov.in/
https://incometaxindia.gov.in/pages/acts/income-tax-act.aspx
