Income Tax Calendar - 2014

Due Dates for Submitting Income Tax Returns, Reports, Statements etc. and
Payment of Advance Tax by Individuals, Non-corporates and Companies during Calendar Year 2014

Important Income Tax Dates

Month & DateLast Date for submission / payment
January 15Quarterly Statement of TDS / TCS deposited for the quarter ending December 31, 2013. ( Applicable in all cases of TDS / TCS except when tax is deducted by an office of the Government ).

TDS Salary : Form 24Q, TDS other Form 26Q, TDS non-resident : Form 27Q, TCS : Form 27EQ

January 30Quarterly TDS Certificate on Form No. 16A ( in respect of tax deducted for payment other than salary by a person not being an office of the Government )

Quarterly TCS Certificate on Form No. 27D ( in respect of tax collected by any person ) for the quarter ending December 31, 2013.

January 31Quarterly Statement of Tax deducted by an office of the Government for the quarter ending December 31, 2013.

TDS Salary : Form 24Q, TDS other Form 26Q, TDS non-resident : Form 27Q

Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in the quarter ending December 31, 2013. Form No. 26QAAA.

February 15Quarterly TDS Certificate on Form No. 16A ( in respect of tax deducted for payments other than salary) by a person being an office of the Government for the quarter ending December 31, 2013.
March 15Third instalment (in the case of assessee other than a company) or fourth instalment (in the case of a company) of advance income tax for the assessment year 2014-15.
April 30Copies of declaration received in Form No. 60/61 (not being received at the time of opening a bank account) during October 1,2013 to March 31, 2014 to the concerned Director (Investigation).
May 15Quarterly statement of TDS / TCS in respect of tax deducted / collected for the quarter ending March 31, 2014.

TDS Salary : Form 24Q, TDS other Form 26Q, TDS non-resident : Form 27Q, TCS : Form 27EQ

May 30Quarterly TDS Certificate on Form No. 16A ( in respect of tax deducted for payments other than salary ) or quarterly TCS Certificate on Form No. 27D ( in respect of tax collected ) during the quarter ending March 31, 2014.

Submission of statement by a non-resident (under section 285) having a liaison office in India for the financial year 2013-14.

May 31Annual certificate of tax deducted at source on Form 16 / Form 12BA to employees in respect of salary paid and tax deducted during 2013-14.

Return of tax deduction from contributions paid by the trustees of an approved superannuation fund.

June 15First instalment of advance income-ax in case of a company for the assessment year 2015-16.
June 30Return in respect of securities transaction tax for the financial year 2013-14.

Form No. 1 for stock exchange and Form No. 2 for mutual fund.

Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in the quarter ending March 31, 2014. Form No. 26QAAA.

Report of an approved institution/public sector company under section 35AC(4)/(5) for the year ending March 31, 2014. Form No. 58C or 58D

July 15Quarterly Statement of TDS / TCS deposited for the quarter ending June 30, 2014. ( Applicable in all cases of TDS / TCS except when tax is deducted by an office of the Government ).

TDS Salary : Form 24Q, TDS other Form 26Q, TDS non-resident : Form 27Q, TCS : Form 27EQ

July 30Quarterly TDS Certificate on Form No. 16A ( in respect of tax deducted for payment other than salary by a person not being an office of the Government ) or quarterly TCS Certificate on Form No. 27D ( in respect of tax collected by any person ) for the quarter ending June 30, 2014.
July 31Annual return of income and wealth for the assessment year 2014-15 if the assessee is not required to submit return of income on September 30, 2014 or November 30, 2014. Income Tax : Form ITR-1 to ITR-7, Wealth Tax : From BA

Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in the quarter ending June 30, 2014. Form No. 26QAAA.

Quarterly Statement of Tax deducted by an office of the Government for the quarter ending June 30, 2014.

TDS Salary : Form 24Q, TDS other Form 26Q, TDS non-resident : Form 27Q

Statement by scientific research association, university, college or other association of Indian scientific research company as required by rules 5D. 5E and 5F (if due date of submission of return of income tax is July 31, 2014)

August 15Quarterly TDS Certificate on Form No. 16A ( in respect of tax deducted for payments other than salary) by a person being an office of the Government for the quarter ending June 30, 2014.
August 31Annual Information Report on Form 61A under section 285BA for the financial year 2013-14.
September 15First Instalment (in the case of a non-corporate assessee) of advance income-tax for the assessment year 2015-16.

Second instalment (in the case of a corporate assessee) of advance income-tax for the assessment year 2015-16.

September 30Annual return of income and wealth assessment for the assessment year 2014-15 if the assessee (not having any international transaction) is

(a) corporate assessee or

(b) non corporate assessee (whose books of account are required to be audited) or

(c) working partner (of a firm whose accounts are required to be audited)

Income Tax : Form ITR-1 to ITR-7, Wealth Tax : From BA

Audit report under section 44AB for the assessment year 2014-15 in the case of corporate assessee (who is required to submit his/her return of income on September 30, 2014)

Statement by scientific research association, university, college or other association of Indian scientific research company as required by rules 5D. 5E and 5F (if due date of submission of return of income tax is September 30, 2014)

October 15Quarterly Statement of TDS / TCS deposited for the quarter ending September 30, 2014. ( Applicable in all cases of TDS / TCS except when tax is deducted by an office of the Government ).

TDS Salary : Form 24Q, TDS other Form 26Q, TDS non-resident : Form 27Q, TCS : Form 27EQ

October 30Quarterly TDS Certificate on Form No. 16A ( in respect of tax deducted for payment other than salary by a person not being an office of the Government ) or quarterly TCS Certificate on Form No. 27D ( in respect of tax collected by any person ) for the quarter ending September 30, 2014.
October 31Annual audited accounts for each approved programmes under section 35(2AA)

Copies of declaration received in Form No. 60/61 (not being received at the time of opening a bank account) during April 1,2014 to September 30, 2014 to the concerned Director (Investigation).

Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in the quarter ending September 30, 2014. Form No. 26QAAA.

Quarterly Statement of Tax deducted by an office of the Government for the quarter ending September 30, 2014.

TDS Salary : Form 24Q, TDS other Form 26Q, TDS non-resident : Form 27Q

November 15Quarterly TDS Certificate on Form No. 16A ( in respect of tax deducted for payments other than salary) by a person being an office of the Government for the quarter ending September 30, 2014.
November 30Annual return of income and wealth for the assessment year 2014-15 in he case of an assessee if he/it is required to submit a report under section 92E pertaining to international transaction(s) Income Tax : ITR 4, 5, 6 Wealth : Form BA

Audit report under section 44AB for the assessment year 2014-15 in the case of an assessee (who is also required to submit a report under section 92E pertaining to international transaction(s)) Form No. 3CA or 3CB and 3CD

Statement of income distribution by venture capital company or venture capital fund in respect of income distributed during 2013-14. Form No. 64

December 15Second instalment (in the case of an assessee other than a company) of advance income-tax for the assessment year 2015-16.

Third instalment (in the case of a company) of advance income-tax for the assessment year 2015-16.

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