Key September 2025 Tax Deadlines: A Comprehensive Guide to Stay Compliant and Avoid Penalties
The Income Tax Department has set up various compliance deadlines for September 2025. These deadlines relate to tax deposits, TDS/TCS-related filings, advance tax payments, income tax returns, audit reports, and others. Taxpayers should be aware of these deadlines and should comply with them in order to avoid penalties and other legal implications. Below is the comprehensive guide to these key compliance deadlines:
September 7:
Deposit tax deducted/collected for August 2025: Government officers must pay the tax amount they have deducted/collected for August 2025, without waiting for a formal challan. If the payment is made without using a challan, it needs to be done on the same day.
Upload declarations in Form 27C from buyers for August 2025: If buyers have provided declarations not to deduct tax (e.g., on capital gains), SITs, TDS/TCS-nt offices need to upload those in Form 27 by September 7.
September 14
Submit TDS Certificates for July 2025: Provide TDS (Tax Deducted at Source) certificates for transactions that took place in July 2025 under Sections 194-IA, 194-IB, 194M and 194S.
September 15:
Form 24G submission for government offices: Government offices must submit Form 24G (a record of TDS/TCS payments) for August 2025, where they made payments without a challan.
Pay the second instalment of advance tax for AY 2026-27: Individuals or businesses must pay the second instalment of advance tax for the assessment year 2026-27 by September 15.
Submit Form 3BB by stock exchanges for August 2025: This is the deadline for Stock exchanges to report any changes in client codes for August 2025 in Form 3BB.
File income tax return for AY 2025-26: Taxpayers who possess income above the basic exemption limit or taxable income must file their Income Tax Return (ITR) for the financial year 2024-25 (assessment year 2025-26) by September 15, 2025. This extension is for taxpayers not liable for conducting a tax audit.
Submit other tax-related forms/certificates by September 15: Submit the forms and certificates extended for September 15. These forms and certificates are submitted under sections like 80GG (housing rent), 80RRB (royalty income), 80QQB (income from books), and relief claims (Sections 89 and 89A).
Tax regime options: Choose between the old and new tax regimes under Sections 115BAC, 115BAD, and 115BBF.
September 30:
Furnish challan-cum-statements for August 2025: Submit a statement with details of TDS payments under various sections: 194-IA (property transactions), 194-IB (rent payments), 194M (contractors and professionals), and 194S (virtual assets).
Submit audit report under Section 44AB for AY 2025-26: Companies and taxpayers must submit their audit reports by September 30 for the assessment year 2025-26 under Section 44AB. This is required if their return filing deadline is October 31.
File Form 9A and Form 10: If you want to accumulate your income for future years, then file Form 9A to apply and Form 10 for accumulation.
Furnish audit reports for specific business activities: If you have business deductions, exemptions, or sales like a slump sale, or are involved in specified activities, you need to submit certain audit reports in certain forms like Forms 10B, 3AD, and 3CE.
Submit reports under Sections 80 and 115: Submit reports for exemptions, specified funds, or income under Sections 80LA, 80JJAA, 115JB, 115JC, and 115VW. If you are involved with funds or exempt income, submit the necessary reports and certificates.
