Statutory Compliance Calendar
Statutory deadlines across Income-tax Act, 2025, Chapter XIX TDS/TCS, GST 2.0, Section 63 Audits, MCA/RoC, and Labour Laws for FY 2026–2027 (Tax Year 2026–2027).
Immediate Action Required
ITR Filing (Non-Audit Business & Professionals)
Income tax return for non-audit business entities, professionals under Section 58(2) presumptive regime, and non-audit partnership firms / LLPs.
Due in 5 Days
31 Aug 2026
TDS / TCS Monthly Deposit
Deposit of Tax Deducted/Collected at Source for the previous month under Chapter XIX (Sections 392, 393, 394 of Act 2025 / Section 200 of Act 1961).
Due in 12 Days
7 Sept 2026
GST TDS Monthly Return
Monthly return for Tax Deducted at Source (TDS) under GST by government entities and designated deductors.
Due in 15 Days
10 Sept 2026
GST TCS Monthly Return
Monthly return for Tax Collected at Source (TCS) by E-commerce operators under GST.
Due in 15 Days
10 Sept 2026
Tax Year 2026–2027 at a Glance
Event-Based & Trigger Compliances
Commencement of Business
Mandatory declaration filed with RoC by newly incorporated companies with share capital to commence operations.
Board Resolutions & Filings
Statutory filing of special resolutions and Board resolutions (including appointment of Secretarial/Internal Auditor).
Secretarial Audit Report
Secretarial audit under Section 204 for applicable public companies annexed to the Board's Report / Form AOC-4.
Property & Rent TDS Challan
Challan-cum-statement for TDS on purchase of immovable property (194-IA), rent (194-IB), or contractor payments (194M).
Dates are dynamically computed based on statutory provisions of the Income-tax Act, 2025, CGST/SGST Acts, Companies Act 2013, Labour Regulations, and Customs/DGFT mandates. Deadlines may be extended by CBDT or CBIC circulars. For customized filing schedules and advisory, consult Dayasagar & Co.