Use this calendar as a reference to manage your tax filings and avoid missing critical deadlines.
| Date | Compliance | Applicable To | Description |
| 07 June 2025 (Saturday) | TDS/TCS Deposit | All deductors/collectors | Due date for deposit of TDS/TCS deducted/collected in May 2025 under Chapter XVII-B or XVII-BB. |
| 14 June 2025 (Saturday) | Issue of TDS Certificate (Form 16B/16C/16D) | Deductors under Sections 194-IA, 194-IB, 194M | Due date to issue TDS certificates for tax deducted in May 2025:- Form 16B – for sale of property- Form 16C – for rent payments- Form 16D – for payments to contractors or professionals by individuals/HUFs (u/s 194M) |
| 15 June 2025 (Sunday) | First Instalment of Advance Tax (FY 2025-26) | All taxpayers liable for advance tax | 15% of total estimated advance tax liability is due (except for taxpayers opting for presumptive taxation under section 44AD/44ADA). |
| TDS Return Filing – Q4 FY 2024-25 (Form 24Q/26Q/27Q/27EQ) | All deductors | Extended due date for TDS return for January–March 2025, if not already filed by 31 May. Subject to CBDT notifications. | |
| Form 3BB Filing | Stock exchanges | Monthly statement by a stock exchange in respect of client code modifications made after registration in the trading system. | |
| 30 June 2025 (Monday) | Form 64D Submission | Investment Fund (Category I or II AIFs) | Statement of income paid or credited by AIF to unit holders (u/s 115UB) for FY 2024-25. |
| Form 9A Filing (if opted) | Charitable Trusts/Institutions | Option to accumulate income under section 11(2) for FY 2024–25, to be filed before return due date or 30 June, whichever is earlier. | |
| Form 10 Filing (if opted) | Charitable Trusts/Institutions | Statement of accumulation of income by charitable or religious trusts for FY 2024–25. | |
| Return of Non-Deduction of TDS (Form 15G/15H) | Deductors who received declarations | Quarterly filing of Form 15G/15H declarations received in Q1 (April–June) 2025. | |
| Form 61 Filing | PAN declaration (Form 60) filers | Statement of Forms 60 (non-PAN declaration) received during April–June 2025 quarter. | |
| Form 10BD Filing | Institutions under section 80G/35(1) | Annual statement of donations for FY 2024–25. | |
| Form 10BE Issuance | Institutions under section 80G/35(1) | Certificate of donation for FY 2024–25 to be issued to all donors. |
Advance Tax Applicability
The Advance Tax is applicable if estimated tax liability exceeds ₹10,000. Installment Schedule: 15 June (15%), 15 September (45%), 15 December (75%), 15 March (100%).
TDS/TCS Late Filing & Interest
If you delay in filing TDS/TCS then fee under section 234E would be applicable i.e. Rs. 200 per day of delay. Interest under section 201(1A): 1% or 1.5% per month depending on the nature of default.
Penalties for Non-Compliance
Delay in Form 10BD: ₹200/day under section 234G. Incorrect Form 10BD: Penalty up to ₹1,00,000 under section 271K.
Form 9A/10 for Charitable Trusts:
Must be filed before ITR filing due date or 30 June, whichever is earlier. Filing must be electronic with DSC or EVC.
TDS Return – Q4:
The original due date for filing TDS Return – Q4 was 31 May 2025 which has been extended till 30 April, 2025.
Read More: GST Compliance Calendar – June 2025
