11. Annually compliances S. No Date of Event Form or

Challan

Type of Legal Obligations (i) May 30^th 49C To file statement (return) by foreign company’s Liaison Office (LO) for permitted activities carried in India against financial year ending on March 31 (ii)  May 30^th 52A To file statement (return) by Individuals + entities engaged in film production’s business for reporting details against payments + also incomes (all) against financial year ending on March 31 (iii) May 31^st 10BD To file application by Charitable Institutions for retaining incomes against future’s activities when registered under section 80G against financial year ending on March 31 (iv) May 31^st 49A To file application by residents of India when entering into transactions not exceeding 2,49,999.99 against financial year ending on March 31 (v) May 31^st 49AA To file application by MD or Director or Partner or Trustee or Author or Founder or Karta or CEO (any) specified under rule 114(3)(v) of ITR, 1962 against financial year ending on March 31 (vi) May 31^st 61A To file statement (return) by specified persons for Specified Financial Transactions (SFT) specified under section 285BA(1) against financial year ending on March 31 (vii) May 31^st 61B To file statement (return) for reportable accounts specified under section 285A(1)(k) against financial year ending on March 31 (viii) May 31^st — To link Aadhar with PAN to avail normal TDS + also TCS (both) rates against financial year ending on March 31 (ix) May 31^st — To file TDS statement (return) by Approved Superannuation Fund’s trustees for contributions paid against financial year ending on March 31 (x) June 15^th 16 To issue TDS certificates by employers to employees for financial year ending on March 31 (xi) June 15^th 64D To issue statement by investment funds for income paid or credited to unit holders under section 115UB against financial year ending on March 31 (xii) June 29^th 3CEK To file statement by Investment Fund to AO for conditions specified under section 9A against financial year ending on March 31 (xiii) June 30^th 1 To file statement (return) by foreign E-commerce operators for Equalization Levy (EL) collected against financial year ending on March 31 (xiv) June 30^th 3AF (a) To file statement (return) for claiming certain preliminary expenses under section 35D(2)(a) against financial year ending on March 31

(b) When due dates for abovementioned application are required to be 1 month prior to their ITR’s filing date like July 31^st

(xv) June 30^th 64B To issue distributed incomes’ statements by business trusts to unit holders under section 115UA against financial year ending on March 31 (xvi) June 30^th 64C To issue distributed incomes’ statements by investment funds to unit holders under section 115UB against financial year ending on March 31 (xvii) June 30^th 64F To issue distributed incomes’ statements by securitisation trusts to unit holders under section 115TCA against financial year ending on March 31 (xviii) June 30^th — To file statement (return) by recognized sharebrokers for Securities Transaction Tax (STT) collected against financial year ending on March 31 (xix) June 30^th — To file statement (return) by recognized sharebrokers for Commodities Transaction Tax (CTT) collected against financial year ending on March 31 (xx) July 31^st ITR-1

ITR-2

ITR-3

ITR-4

ITR-5

ITR-7

To file statement (return) by 100% assesses except followings:

(a) By 100% Corporate assessees

(b) By 100% Non-corporate assessees when books of accounts are required to be audited

(c) By 100% working partners for partnership firms + also LLPs (both)

(d) By 100% spouses under section 5A

(e) By 100% assessees when TP audits are required to be carried

(xxi) July 31^st 3CFA To exercise option by eligible assesses for paying tax against incomes through royalties from Patents (xxii) July 31^st 3CLA To submit audited accounts to Secretary, Department of Scientific and Industrial Research by eligible companies for deduction under Section 35(2AB) (xxiii) July 31^st 5C To furnish statement by specified entities for particulars against attribution of capital gains taxable to capital asset remaining with firm or AOP or BOI (any) after reconstitution under section 45(4) when accounts are not to be audited (xxiv) July 31^st 10-EE To file statement (return) by specified persons for exercising option to claim relief under section 89A against incomes which are arising from retirement benefits account maintained in notified countries outside India at time of withdrawal or redemption (any) (xxv) July 31^st 10-ID To exercise option for paying tax under section 115BAB (7) where concessional Income tax rate @ 15% (xxvi) July 31^st 10-IEA (a) To exercise option by eligible assesses under section 115BAC (6) (i)

 

(b) To withdrawn option under section 115BAC (6)

(xxvii) July 31^st 10-IF To exercise option by co-operative societies for paying tax under section 115BAD (4) (xxviii) July 31^st 10-IFA To exercise option by co-operative societies for Alternative Tax Regime (ATR) under section 115BAE (xxix) July 31^st 10-II To file statement by specified funds for exempted incomes under section 10 (23FF) (xxx) July 31^st 10-IK To file statement (return) by eligible investment divisions for exempted incomes under rule 21AJA(2) + also taxable incomes under rule 21AJAA (2) both (xxxi) July 31^st 56FF To furnish statement by eligible SEZ for particulars against amount deposited + also withdrawn (both) from SEZ Reinvestment Allowance reserve under section 10A(1B) (b) (xxxii) July 31^st SWF To obtain Audit Report (AR) by Sovereign Wealth Fund (SWF) for claiming exemption under section 10(23FE) (xxxiii) Sep 30^th 3AC (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) under section 33AB(2) where accounts of business or profession are to be audited

 

(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31^st

(xxxiv) Sep 30^th 3AD (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) under section 33ABA(2) where accounts of business are to be audited

 

(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31^st

(xxxv)  Sep 30^th 3AE (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) under section 35D(4) or 35E(6)

 

(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31^st

(xxxvi) Sep 30^th 3AF (a) To file statement (return) by eligible assesses for claiming certain preliminary expenses under section 35D(2)(a)

 

(b) When due dates for abovementioned application are required to be 1 month prior to their ITR’s filing date like Oct 31^st

(xxxvii) Sep 30^th 3CA-CD

or

3CB-CD

(a) To obtain Audit Report (AR) by 100% corporates’ + also non-corporates’ (both) assesses under section 44AB

 

(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31^st

(xxxviii) Sep 30^th 3CE (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) under section 44DA(2)

 

(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31^st

(xxxix) Sep 30^th 3CEA (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) when total incomes are including profits and gains from slump sale if any

 

(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31^st

(xl) Sep 30^th 3CEAC (a) To file intimation by resident constituent entity for international group having parent entity located outside India

(b) When required to intimate abovementioned intimation within 2 months prior to ITR’s filing date like Nov 30^th

 

(xli)

Sep 30^th 3CEF (a) To obtain Compliance Report (CR) by corporates’ + also non-corporates’ (both) for Advance Pricing Agreement (APA)

(b) When due dates for abovementioned application are required to be 30 days prior to their ITR’s filing date like Oct 31^st

(xlii) Sep 30^th 10B

or

10BB

(a) To obtain Audit Report (AR) by funds + trusts + university + medical institutions + also educational institutions (all)

(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31^st

(xliii) Sep 30^th 10CCB (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) under sections 80-IA(7) or 80-I(7) or 80-IB or 80-IC or 80-IAC or 80-IE (any)

(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31^st

(xliv) Sep 30^th 10DA (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) under section 80JJAA

(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31^st

(xlv) Sep 30^th 29B (a) To obtain Audit Report (AR) by eligible corporates for computing book profits / Minimum Alternative Tax (MAT) under section 115JB

(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31^st

(xlvi) Sep 30^th 29C (a) To obtain Audit Report (AR) by eligible non-corporates’ for computing Adjusted Total Income / Alternate Minimum Tax (AMT) under section 115JC

(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31^st

(xlvii) Sep 30^th 56F (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) for establishing undertaking in SEZ

(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31^st

(xlviii) Sep 30^th 66 (a) To obtain Audit Report (AR) by Tonnage Tax Companies (Shipping companies) under section 115VW(ii)

(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31^st

(xlix) Oct 31^st ITR-3

ITR-5

ITR-6

ITR-7

To file statement (return) by 100% assesses when books of accounts are to be audited + also assesses are not required to obtain audit report for International Transactions (ITs) or Specified Domestic Transactions (SDTs) any under section 92E (l) Oct 31^st 3CEF To obtain Compliance Report (CR) by corporates’ + also non-corporates’ (both) for Advance Pricing Agreement (APA) when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (li)   

Oct 31^st

 

3CEFB To exercise option by corporates’ + also non-corporates’ (both) for safe harbor rules against Specified Domestic Transactions (SDTs) when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lii) Oct 31^st 3CEJ To file report by eligible investment funds for Arm Length Price (ALP) against remunerations paid to fund manager when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (liii) Oct 31^st 3CFA To exercise option by eligible entities for paying tax against incomes through royalties from Patents when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (liv) Oct 31^st 3CLA (a) To submit audited accounts to Secretary, Department of Scientific and Industrial Research by eligible assesses for deduction under Section 35(2AB)

(b) When required to submit abovementioned audited accounts within 1 month prior to ITR’s filing date like Nov 30^th

(lv) Oct 31^st 5C To furnish statement (return) by eligible entities for particulars against attribution of capital gains taxable to capital asset remaining with firm or AOP or BOI (any) after reconstitution under section 45(4) when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lvi) Oct 31^st 9A To file application by Charitable Institutions for exercising option available against incomes of previous year to be applied in next year + also in futures’ years (both) under section 11(1) against financial year ending on March 31 when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lvii) Oct 31^st 10 To file application by Charitable Institutions for retaining incomes against future’s activities when registered under section 12AA against financial year ending on March 31^st when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lviii) Oct 31^st 10-BC To obtain audit report by electoral trusts when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lix) Oct 31^st 10-CCF To obtain audit report by Offshore Banking Units (OBUs) + also International Financial Services Centres (IFSCs) under section 80LA (3) when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lx) Oct 31^st 10-EE To file statement (return) for exercising option to claim relief under section 89A against incomes are arising from retirement benefit account maintained in notified countries outside India at time of withdrawal or redemption (any) when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lxi) Oct 31^st 10-IB To exercise option by eligible entities for paying tax under section 115BA (A) when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lxii) Oct 31^st 10-IC To exercise option by domestic companies for paying tax under section 115BAA (5) where concessional Income tax rate @ 22% when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lxiii) Oct 31^st 10-IEA (a) To exercise option under section 115BAC (6) (i)

or

(b) To withdrawn option under section 115BAC (6)

 

 

when accounts are to be audited + also ITR to be filed up to Nov 30^th (both)

(lxiv) Oct 31^st 10-IF To exercise option for paying tax under section 115BAD (4) when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lxv) Oct 31^st 10-IFA To exercise option by co-operative societies for Alternative Tax Regime (ATR) under section 115BAE when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lxvi) Oct 31^st 10-IK To file statement (return) for exempted incomes under rule 21AJA(2) + also taxable incomes under rule 21AJAA (2) when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lxvii) Oct 31^st 10-II To file statement (return) for exempted incomes under section 10 (23FF) when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lxviii) Nov 30^th ITR-3

ITR-5

ITR-6

ITR-7

To file statement (return) by 100% assesses when books of accounts are to be audited + also assesses are required to obtain audit report for International Transactions (ITs) or Specified Domestic Transactions (SDTs) any under section 92E (lxix) Nov 30^th 3CEAA To obtain Audit Report by constituent entities for international group when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lxx) Nov 30^th 3CEFA To exercise option by corporates’ + also non-corporates’ (both) for safe harbor rules against international transactions when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lxxi) Nov 30^th 64 To file statement (return) by venture capital companies + also venture capital funds (both) for distributing incomes to investors when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lxxii) Nov 30^th 64A To file statement (return) by business trust for distributed incomes to unit holders when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lxxiii) Nov 30^th 64E To file statement (return) by securitization trusts for distributing incomes to investors when accounts are to be audited + also ITR to be filed up to Nov 30^th (both) (lxxiv) Dec 31^st ITR-1

to

ITR-7

To file belated + also revised (both) returns by eligible entities like financial year ending on March 31, 2024 / Assessment Year (AY) 2024-25 (lxxv) Dec 31^st 3CEAD (a) To obtain Transfer Pricing (TP) Report when parent entities are located outside India under section 286(4)

 

(b) When accounting year is followed by parent entities located outside India is Dec 31^st like accounting year ending on Dec 31^st 2023 for obtaining TP Report (3CEAD) up to Dec 31, 2024

(lxxvi) March 15^th 13 To file application for TDS’s lower deduction or TCS’s lower collection or TDS’s Nil deduction or TCS’s collection (any) like for financial year ending March 31^st 2025 (lxxvii) March 15^th — To deposit 4^th instalment by eligible entities for Advance Tax by 100% assesses against presumptive income scheme for financial year ending on March 31^st under section 44AD + also 44ADA (both) like March 15, 2025 for financial year ending March 31^st 2025 (lxxviii) March 31^st 67 To upload claim by eligible entities for Foreign Tax Credit (FTC) against foreign tax deducted + also foreign tax paid (both) on foreign incomes offered like March 31, 2025 for financial year ending March 31^st 2024 (lxxix) March 31^st — To file statement (return) by eligible entities for 1 additional financial year with 25% additional income tax like filing statement (return) on March 31, 2025 for financial year ending on March 31, 2023 (lxxx) March 31^st — To file statement (return) by eligible entities for 2 additional financial year with 50% additional income tax like filing statement (return) on March 31, 2025 for financial year ending on March 31, 2022 (lxxxi) March 31^st — To furnish annual audited accounts by eligible entities for each approved programmes under section 35(2AA)