Timely payment of taxes not only gets you immense benefits in terms of savings but also keeps you out of troubles like penalization, bad credit score due to non-compliance, etc. Here is a month wise income tax calendar with due dates for the financial year 2022-23 to ensure that you do not forget these important dates under Income Tax.
*Due date | Purpose | Period | Description |
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14th April | TDS Certificate (Form 16B) | Feb‘22 | Issuance of TDS certificate for Tax deducted under section 194IA** |
TDS Certificate (Form 16C) | Feb‘22 | Issuance of TDS certificate for Tax deducted under section 194IB*** |
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TDS Certificate (Form 16D) | Feb‘22 | Issuance of TDS certificate for Tax deducted under section 194M*** | |
15th April* | PF/ ESI | Mar’22 | Depositing contribution towards PF/ ESI |
30th April | TDS Challan cum Statement in case of Section 194IA, 194IB and 194-M | Mar‘22 | Furnishing of challan-cum-statement under Section 194IA, 194IB and 194M |
Declaration in Form 15G/15H | Mar‘22 | Submission of declaration of Form 15G/15H for nil TDS deduction | |
Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Mar‘22 | Furnishing of challan-cum-statement for tax deducted u/s 194IA, 194IB, and 194M |
*Due date | Purpose | Period | Description |
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7th May | Depositing TDS & TCS liabilities to the Income Tax department | Apr‘22 | TDS & TCS liabilities deposit for April 2022. |
15th May | TDS Certificate (Form 16B) TDS Certificate (Form 16C) TDS Certificate (Form 16D) | Mar‘22 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M. |
Quarterly TCS return | Jan-Mar‘22 | Quarterly statement for TCS (Form 27EQ) for the quarter ending March 22. | |
PF/ESI | Apr‘22 | Depositing contribution towards PF/ ESI | |
30th May | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Apr‘22 | Furnishing of challan-cum-statement for tax deducted u/s 194IA, 194IB, and 194M |
LLP Form-11 | FY 2021-22 | Annual statement filing of LLP with details of business and partners of LLP for FY 2021-22 | |
Quarterly TCS Certificate | Jan-Mar’22 | Issue of TCS certificate for Quarter 4 of FY 2021-22. |
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31st May | Quarterly TDS Return | Jan-Mar’22 | Quarterly statement for TDS deposited for quarter ending March 2022. |
June 2022
*Due date | Purpose | Period | Description |
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7th June | Depositing TDS & TCS liabilities to the Income Tax department | May‘22 | TDS & TCS liabilities deposit for May 2022. |
14th June | TDS Certificate (Form 16B) | Apr‘22 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M. |
TDS Certificate (Form 16C) | Apr’21 | Issuance of TDS certificate for Tax deducted under section 194-IB*** | |
TDS Certificate (Form 16D) | Apr’21 | Issuance of TDS certificate for Tax deducted under section 194-M*** | |
15th June | TDS certificates for other than salary payments | Jan-Mar’22 | Issuing TDS certificates (Form 16A) |
TDS certificates for salary | FY 2021-22 | Issuing TDS certificates (Form 16) to the employees for tax deducted at source on salary |
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Advance tax first instalment | FY 2022-23 | Advance tax payment for FY 2022-23 (AY 2023-24). 15 per cent of the estimated tax as advance tax instalment. |
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PF/ ESI | May‘22 | Depositing contribution towards PF/ESI. | |
30th June | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | May‘22 | Furnishing of challan-cum-statement for tax deducted u/s 194IA, 194IB, and 194M |
*Due date | Purpose | Period | Description |
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7th July | Depositing TDS & TCS liabilities to the Income Tax department | Jun‘22 | TDS & TCS Liabilities Deposit for June 2022 |
15th July | TDS Certificate (Form 16B) | May‘22 | Issuance of TDS certificate for Tax deducted under section 194-IA** |
TDS Certificate (Form 16C) | May‘22 | Issuance of TDS certificate for Tax deducted under section 194-IB*** | |
TDS Certificate (Form 16D) | May‘22 | Issuance of TDS certificate for Tax deducted under section 194-M*** | |
PF/ESI | Jun’22 | Depositing contribution towards PF/ESI | |
Quarterly TCS return | Apr to Jun‘22 | Quarterly statement for TCS (Form 27EQ) for the quarter ending June 22. | |
30th July | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Jun‘22 | Furnishing of challan-cum-statement for tax deducted u/s 194IA, 194IB, and 194M |
Quarterly TCS Certificate | Apr-Jun’22 | Issue of TCS certificate for Quarter 1 of FY 2022-23 |
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31st July | Furnishing quarterly TDS returns (Salary and non-salary) | Apr to Jun‘22 | Quarterly statement for TDS (Form 24Q or Form 26Q) for the quarter ending June 22 |
#rowspan# | Income tax return filing | FY 2021-22 | Income tax return filing for FY 2021-22 for individuals and entities not liable for tax audit, and who have not entered into any international or specified domestic transaction. |
August 2022
*Due date | Purpose | Period | Description |
---|---|---|---|
7th Aug | Depositing TDS & TCS liabilities to the Income Tax department | Jul‘22 | TDS & TCS liabilities deposit for July 2022 |
14th Aug | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Jun‘22 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M. |
15th Aug | PF/ESI | Jul’22 | Depositing contribution towards PF/ESI |
Quarterly TDS certificates for other than salary payments. | Apr to Jun’22 | Issuing TDS certificates other than salary payments (Form 16A) for the quarter ending June 2022 | |
30th Aug | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Jul‘22 | Furnishing of challan-cum-statement for tax deducted u/s 194IA, 194IB, and 194M |
September 2022
*Due date | Purpose | Period | Description |
---|---|---|---|
7th Sep | TDS /TCS Liability Deposit | Aug‘22 | Depositing TDS/ TCS liability |
14th Sep | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Jul‘22 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M |
15th Sep | PF/ESI | Aug’22 | Depositing contribution towards PF/ESI |
Second advance tax instalment | Jul-Sep’22 | Advance tax payment for FY 2022-23 (AY 2023-24). 45% of the total estimated tax as advance tax instalment (after deducting the advance tax paid in previous instalments). |
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30th Sep | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Aug‘22 | Furnishing of challan-cum-statement for tax deducted u/s 194IA, 194IB, and 194M |
Tax audit report | FY 2021-22 | Submission of the audit report (Section 44AB) for FY 2021-22 for those assessees covered under tax audit but do not have any international or specified domestic transactions. |
October 2022
*Due date | Purpose | Period | Description |
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7th Oct | TDS /TCS Liability Deposit | Sep‘22 | Depositing TDS/ TCS liability |
15th Oct | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Aug‘22 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M |
PF/ESI | Sep’22 | Depositing contribution towards PF/ESI | |
TCS quarterly return | July to Sep‘22 | Quarterly statement for TCS (Form 27EQ) for quarter ending September 22. | |
30th Oct | Quarterly TCS certificate | July to Sep‘22 | Issue of TCS certificate for the quarter ending September 22. |
Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Sep‘22 | Furnishing of challan-cum-statement for tax deducted u/s 194IA, 194IB, and 194M |
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31st Oct | Quarterly TDS return (Salary and non-salary) | July to Sep‘22 | The quarterly quarterly statement for TDS (Form 24Q or Form 26Q) for the quarter ending September 22 |
ITR filing for assessee covered under tax audit. | FY 2021-22 | ITR filing for assessees requiring audit (not having international or specified domestic transactions). |
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Transfer pricing audit report | FY 2021-22 | Submission of the audit report for FY 21-22 for assessee having international or specified domestic transactions |
November 2022
*Due date | Purpose | Period | Description |
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7th Nov | TDS /TCS Liability Deposit | Oct‘22 | Depositing TDS/ TCS liability |
14th Nov | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Sep‘22 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M |
15th Nov | PF/ESI | Oct’22 | Depositing contribution towards PF/ESI |
TDS Certificate (Form 16A) | July to Sep’22 | Quarterly TDS certificate (Other than salary) | |
30th Nov | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Oct‘22 | Furnishing of challan-cum-statement for tax deducted u/s 194IA, 194IB, and 194M |
ITR filing for transfer pricing cases | FY 2021-22 | ITR filing for TP cases (for assessee having international and specified domestic transaction) |
December 2022
*Due date | Purpose | Period | Description |
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7th Dec | TDS /TCS Liability Deposit | Nov‘22 | Depositing TDS/ TCS liability |
15th Dec | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Oct‘22 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M |
15th Dec | PF/ESI | Nov’22 | Depositing contribution towards PF/ESI |
Third advance tax instalment | FY 2022-23 | Advance tax payment for FY 2022-23 (AY 2023-24). 75% of the estimated tax as advance tax instalment (calculated after deducting the advance tax paid in previous instalments) |
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30th Dec | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Nov 22 | Furnishing of challan-cum-statement for tax deducted u/s 194IA, 194IB, and 194M |
31st Dec | Belated return or Revised return | FY 2021-22 | The due date for filing a belated or revised return. |
January 2023
*Due date | Purpose | Period | Description |
---|---|---|---|
7th Jan | TDS /TCS Liability Deposit | Dec‘22 | Depositing TDS/ TCS liability |
14th Jan | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Nov‘22 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M |
15th Jan | PF/ESI | Dec’22 | Depositing contribution towards PF/ESI |
TCS Return (Quarterly) | Oct to Dec‘22 | Statement of TCS (Form 27EQ) deposited under income tax laws. |
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30th Jan | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Dec‘22 | Furnishing of challan-cum-statement for tax deducted u/s 194IA, 194IB, and 194M |
Quarterly TCS certificate | Oct to Dec’22 | Issue of TCS certificate for the quarter ending. |
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31st Jan | Quarterly TDS returns (Salary and non-salary) | Oct to Dec‘22 | Form 24Q or Form 26Q |
February 2023
*Due date | Purpose | Period | Description |
---|---|---|---|
7th Feb | TDS/ TCS liability deposit | Jan‘23 | Depositing TDS/ TCS liability |
14th Feb | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Dec‘22 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M |
15th Feb | PF/ESI | Jan’23 | Depositing contribution towards PF/ESI |
Quarterly TDS certificates other than salary payments | Oct to Dec’22 | Form 16A |
March 2023
*Due date | Purpose | Period | Description |
---|---|---|---|
2nd Mar | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Jan‘23 | Furnishing of challan-cum-statement for tax deducted u/s 194IA, 194IB, and 194M |
7th Mar | TDS /TCS Liability Deposit | Feb‘23 | Depositing TDS/ TCS liability |
15th Mar | PF/ESI | Feb‘23 | Depositing contribution towards PF/ESI |
Final advance tax payment | Jan to Mar’23 | Advance tax payment for FY 2022-23 (AY 2023-24). 100% of the estimated tax as advance tax instalment (calculated after deducting advance tax previous instalments) |
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17th Mar | TDS certificate (Form 16B) TDS certificate (Form 16C) TDS certificate (Form 16D) | Jan‘23 | Issuing TDS certificates for tax deducted under section 194-IA, 194-IB, and 194M |
30th Mar | Challan-cum-statement for tax deducted under 194IA, 194IB, and 194M | Feb‘23 | Furnishing of challan-cum-statement for tax deducted u/s 194IA, 194IB, and 194M |
31st March | Link Aadhaar with PAN | - | The due date for linking of Aadhaar number with PAN |
*Above due dates are subject to any changes notified by the department based on the recommendations and situations.
** 194-IA- TDS on payment made by the person transferring Immovable property valuing more than fifty lakh rupees.
*** 194-IB- TDS on Rent paid by Individual /HUF to any resident exceeding fifty thousand rupees p.m
194-M – TDS on contractual payments made by Individual/HUF to any resident exceeding fifty lakh rupees