A Guide to Income Tax Deadlines in September 2025
September 2025 is a critical month for taxpayers in India, with numerous income tax compliance deadlines. To avoid penalties and late fees, it is essential to be aware of the key dates for advance tax, TDS/TCS, ITR filing, and audit reports.
Here is a summary of the important tax deadlines:
September 7
- The due date for depositing tax deducted or collected in August 2025. This also applies to government offices that make payments without a challan.
- Declarations received from buyers in Form 27C during August must be uploaded.
September 14
- Last day to issue TDS certificates for July 2025 under Sections 194-IA, 194-IB, 194M, and 194S.
September 15: A Key Deadline
- Second Installment of Advance Tax: The due date for the second installment of advance tax for the assessment year (AY) 2026-27.
- Income Tax Return (ITR) Filing: This is the extended due date for filing income tax returns for AY 2025-26 for taxpayers who are not required to get their accounts audited.
- New Tax Regime Options: The deadline to exercise options for new tax regimes under Sections 115BAC, 115BAD, 115BAE, and concessional tax rates under Section 115BBF.
- Other Forms and Certificates: Submission of various forms and certificates, including declarations under Sections 80GG, 80RRB, 80QQB, and claims for relief under Sections 89 and 89A.
- Government and Stock Exchange Filings: Government offices must file Form 24G for August, and stock exchanges must file Form 3BB for August, reporting client code modifications.
September 30
- Tax Audit Reports: Assessees required to undergo a tax audit must submit their audit reports under Section 44AB for AY 2025-26. This is applicable to corporate and non-corporate assessees whose ITR filing due date is October 31.
- Challan-cum-Statements: The last date to furnish challan-cum-statements for August 2025 under Sections 194-IA, 194-IB, 194M, and 194S.
- Other Prescribed Reports: Filing of various other audit reports and forms, such as Forms 9A and 10 to apply or accumulate income for future years, and reports under Sections 80LA, 80JJAA, and 115JB.
By marking these dates on your calendar, you can ensure timely compliance and avoid any late fees or penalties.