In India, income tax must be filed annually by individuals, businesses, and other entities based on their earnings for the financial year. The due date for submitting income tax returns (ITR) varies depending on the type of taxpayer. For the salaried individuals and taxpayers who do not require an audit, the Income tax return (ITR) due date is usually July 31 of the assessment year. For taxpayers who do need an audit, such as businesses or professionals, the deadline is October 31.
Read Also: GST Return Due Dates for GSTR-1, GSTR-3B to GSTR 9CThese deadlines are in place to ensure the timely reporting of income and payment of taxes to the government. If a taxpayer misses the original deadline, they can still file a late return within a specified period, typically until December 31 of the assessment year.
Income Tax Due Date For January 2026
| Due Date | Description | Section |
|---|---|---|
| 07-01-2026 | "Due date for deposit of Tax deducted [except under section 194-IA, section 194-IB, section 194M or section 194S (by specified person)] or collected for the month of December, 2025. However, all the sum deducted/collected by an office of the government" | Deposit of Tax Deducted |
| 07-01-2026 | "Due date for deposit of TDS for the period October 2025 to December 2025 when the Assessing Officer has permitted quarterly deposit of TDS under Sections 192, 194A, 194D or 194H" | Quarterly Deposit of TDS |
| 14-01-2026 | "Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of November, 2025" | Section 194-IA, 194-IB, 194M and 194S |
| 15-01-2026 | "Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2025 has been paid without the production of a challan" | Form 24G |
| 15-01-2026 | "Quarterly statement of TCS for the quarter ending December 31, 2025" | TCS Statement |
| 15-01-2026 | "Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2025" | Form No. 15CC |
| 15-01-2026 | "Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2025" | Form 15G/15H |
| 15-01-2026 | "Furnishing of statement in Form No. 49BA under Rule 114AAB (by specified fund) for the quarter ending December 31, 2025" | Form No. 49BA |
| 30-01-2026 | "Quarterly TCS certificate in respect of quarter ending December 31, 2025" | TCS Certificate |
| 30-01-2026 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M and 194S (by specified person) in the month of December, 2025 | Section 194-IA, 194-IB, 194M and 194S |
| 31-01-2026 | "Quarterly statement of TDS for the quarter ending December 31, 2025" | Quarterly statement of TDS |
| 31-01-2026 | "Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2025" | Quarterly Return |
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