🡆 Overview
Income Tax Filing Deadlines 2025 India- With the September 15, 2025, extension for ITR filing, it’s vital to track all compliance dates for smooth operations and avoid penalties across tax, GST, ROC, and labor filings.
🗓️ Key Compliance Deadlines (2025)
| Form/Compliance | Issuer/Portal | Due Date (FY 2024‑25) | Mode | Late Fee / Penalty |
|---|---|---|---|---|
| Form 16 (TDS certificate) | Employer | Jun 15, 2025 | Digital | ₹100/day after delay |
| ITR-1, ITR-4 | Income Tax e‑Filing | Sep 15, 2025 | Online | ₹5,000–₹10,000 under Sec 234F |
| ITR (Audit cases) | Income Tax e‑Filing | Oct 31, 2025 | Online | Same as above |
| Transfer‑Pricing/3CEB | Income Tax e‑Filing | Nov 30, 2025 | Online | Sec 271BB penalty applies |
| Belated/Revised ITR | Income Tax e‑Filing | Dec 15/31, 2025 | Online | As structured above |
| Advance Tax – Regular | Income Tax Dept | Jun 15/Sep 15/Dec 15/Mar 15 | Online | Interest under Sec 234B, 234C |
| TDS Quarterly Returns (24Q, 26Q, etc.) | TRACES/e‑file portal | Jul 07, Oct 07, Jan 07, Apr 07 | Online | ₹200/day under Sec 234E + Sec 271H |
| TDS Certificates Form 16/16A | TRACES | Jun 15 / Jul 15 | Digital | ₹100/day penalty |
| GST Returns (GSTR‑3B, GSTR‑1, PMT‑06, etc.) | GSTN Portal | 20th (monthly), 25th (PMT‑06) | Online | Late fee + interest |
| GSTR‑5A (OIDAR returns) | GSTN Portal | 20th monthly | Online | Same as GST late fees |
| IFF (QRMP) Return | GSTN Portal | 13th monthly | Online | Same as GST late fees |
| LLP Annual Return (Form 11) | MCA/ROC portal | May 30, 2025 | Online | Penalty per day |
| PAS‑6 (Share Capital Reconciliation) | MCA/ROC | May 30, 2025 | Online | Penalty per day |
| FC‑4 (Foreign Co Annual Return) | MCA/ROC | May 30, 2025 | Online | Penalty per day |
| DIR‑3 KYC (Directors) | MCA portal | Sep 30, 2025 | Online | DIN deactivated after due |
| EPF & ESI Contributions | EPFO/ESIC portals | 15th monthly | Online | Employers fined, lapse in benefits |
| ESI Half‑yearly RC | ESIC portal | May 12, 2025 | Online | Penalty for late filing |
| IEC Annual Validation | DGFT Portal | Jun 30, 2025 | Online | IEC deactivation |
✅ Quick Tips to Avoid Penalties
- Set reminders at least 15 days before each date
- Ensure PAN-Aadhaar link to avoid ITR issues
- Use pre-file available utilities from the e‑filing portal
- Automate TDS/GST payments in accounting software
- Regular ROC and labor filings can save huge fines
🔗 Internal Links for Reference
🌐 External References
❓ FAQs
1. Why is the ITR deadline extended to September 15?
Due to form revisions and utility delays, CBDT extended deadlines to ensure taxpayer convenience.
2. What happens if TDS returns are filed late?
₹200 per day penalty (Sec 234E), plus late fee under Sec 271H.
3. Can LLPs file annual return after May 30?
Only with condonation; otherwise daily penalties apply.
4. Are advance tax due dates applicable to business owners?
Yes. Full or staged installments must be paid by due dates to avoid interest.
5. Is director KYC mandatory even if active?
Yes, else DIN gets deactivated.
📊 Deadlines summary
Deadlines by month:
- May: LLP return, PAS‑6, FC‑4, EPF/ESI
- June: Form 16, ITR utility downloads
- July–September: ITR, ALS payments, GST/TDS returns
Media-
How to file your TDS return | Step by step process to file TDS Return online | #incometax
