Income Tax Compliance Calendar – June 2025
Income Tax Compliance Calendar – June 2025
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
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
