With the Income Tax Act, 2025 now in force and the concept of Tax Year replacing the earlier Assessment Year framework, this compliance calendar for Tax Year 2026-27 helps companies and LLPs keep track of critical statutory deadlines.
Introduction — A New Framework
Tax Year 2026-27 is the first year of operation under the Income Tax Act, 2025. While the MCA and GST compliance framework remains unchanged, income tax compliance is now governed by the new Act. Companies and LLPs must track two sets of deadlines during the transition year.
Income Tax Deadlines — Tax Year 2026-27
Advance Tax under the Income Tax Act, 2025:
| Instalment | Due Date | Cumulative % of Tax Liability |
|---|---|---|
| 1st Instalment | 15 June 2026 | 15% |
| 2nd Instalment | 15 September 2026 | 45% |
| 3rd Instalment | 15 December 2026 | 75% |
| 4th Instalment | 15 March 2027 | 100% |
AY 2026-27 (FY 2025-26) — Governed by Income Tax Act, 1961:
| Compliance | Due Date |
|---|---|
| Tax Audit Report — Form 3CD (for FY 2025-26) | 30 September 2026 |
| ITR Filing — Companies and Audit Cases (AY 2026-27) | 31 October 2026 |
| Transfer Pricing Report — Form 3CEB | 31 October 2026 |
TDS Compliance Dates — Tax Year 2026-27
| Compliance | Due Date |
|---|---|
| TDS Deposit (monthly) | 7th of the following month (March: 30 April 2027) |
| TDS Return — Q1 (Apr–Jun 2026) | 31 July 2026 |
| TDS Return — Q2 (Jul–Sep 2026) | 31 October 2026 |
| TDS Return — Q3 (Oct–Dec 2026) | 31 January 2027 |
| TDS Return — Q4 (Jan–Mar 2027) | 31 May 2027 |
| Form 16 (Salary TDS Certificate) | 15 June 2027 |
GST Compliance Dates
| Compliance | Due Date |
|---|---|
| GSTR-1 (Monthly) | 11th of the following month |
| GSTR-3B (Monthly) | 20th of the following month |
| GSTR-9 / GSTR-9C for FY 2025-26 | 31 December 2026 |
| Annual Rule 42/43 True-Up (FY 2025-26) | September 2026 GSTR-3B |
MCA / ROC Compliance Dates
| Form | Purpose | Due Date |
|---|---|---|
| ADT-1 | Appointment of Auditor | Within 15 days of AGM |
| AOC-4 | Financial Statements (2025-26) | Within 30 days of AGM |
| MGT-7 / 7A | Annual Return | Within 60 days of AGM |
| DIR-3 KYC | Director KYC | 30 September 2026 |
| MSME-1 | Payments to MSMEs | 30 April 2026 / 31 October 2026 |
| DPT-3 | Deposits Return | 30 June 2026 |
The information provided herein is for general guidance and informational purposes only. For advice tailored to your specific situation, please consult a qualified Chartered Accountant.
The information provided herein is for general guidance and informational purposes only. For advice tailored to your specific situation, please consult a qualified Chartered Accountant.