Tax Compliance Calendar for October 2025: Key Deadlines for TDS, TCS, Audits, and Annual Return
As we are all aware, just a few days are left to approach the next month, i.e., October 2025. Hence, it becomes crucial for businesses, professionals, and individual taxpayers to stay updated with the statutory tax compliance due dates scheduled to fall in this month, as missing these deadlines can attract penalties and legal actions. This month also includes the extended due date for some key filings like Tax Audit Reports (TARs), Trust Reports, Slump Sale, Royalty Income of Non-Residents, etc. Here’s the compliance calendar for October 2025:
| Due Date | Compliance/Action |
| October 07, 2025 | 1. Deposit tax deducted/collected for September 2025. |
| 2. Deposit TDS for July 2025 to September 2025. | |
| 3. Upload declarations received in Form 27C from buyers in September 2025. | |
| October 15, 2025 | 1. File Form 24G by the Government office for TDS/TCS of September 2025 paid without a challan. |
| 2. Issue TDS certificate for tax deducted under sections 194-IB, 194-IA, 194M, 194S for August 2025. | |
| 3. Submit a quarterly statement of TCS deposited for the quarter ending September 30, 2025. | |
| 4. Upload declarations received in Form No. 15G/15H for the quarter ending September 2025. | |
| 5. File statement in Form No. 3BB by the stock exchange for modified client codes in September 2025. | |
| 6. File quarterly statement by authorised dealer/IFSC unit for foreign remittances during quarter ending September 30, 2025. | |
| 7. File statement under Rule 114AAB (by specified fund) for quarter ending September 30, 2025. | |
| October 30, 2025 | 1. File challan-cum-statement for tax deducted under sections 194-IA, 194-IB, 194M, 194S in September 2025. |
| 2. Submit quarterly TCS certificate for quarter ending September 30, 2025. | |
| October 31, 2025 | 1. Intimation by designated constituent entity (international group) in Form No. 3CEAB for accounting year 2024-25. |
| 2. Submit the quarterly TDS statement for the quarter ending September 2025. | |
| 3. Furnish annual audited accounts for approved programmes under section 35(2AA). | |
| 4. File quarterly return of non-deduction of TDS by banking company from interest on time deposits for the quarter ending September 2025. | |
| 5. Submit copies of declarations in Form No. 60 received between April 1, 2025, and September 30, 2025, to the Director/Joint Director. | |
| 6. File ITRs for FY 2024-25 (AY 2025-26) for those requiring audit. | |
| 7. File audit report under section 44AB for AY 2025-26 if also filing report under section 92E. | |
| 8. File report in Form 3CEB for international/specified domestic transactions. | |
| 9. File report in Form No. 3CEJ by the eligible investment fund for arm’s length price of remuneration to fund manager (if ITR due Oct 31, 2025). | |
| 10. Submit statement by scientific research association/university/college/Indian scientific research company as per rules 5D, 5E, 5F (if ITR due Oct 31, 2025). | |
| 11. Submit a copy of the audit accounts to the Secretary, DSIR, for weighted deduction under section 35(2AB) (if no international/specified domestic transaction). | |
| 12. Intimation in Form 10BBB by pension fund for each investment made in India for the quarter ending September 2025. | |
| 13. Intimation in Form II by Sovereign Wealth Fund for investments in India for the quarter ending September 2025. | |
| 14. Furnish statement for option to pay tax at concessional rate under section 115BBF for royalty income from Indian patent (if ITR due Oct 31, 2025). | |
| 15. Opt out of new tax regime under section 115BAC (if ITR due Oct 31, 2025). | |
| 16. Opt for the alternative tax regime under section 115BAD by a co-operative society (if ITR due Oct 31, 2025). | |
| 17. Opt for the alternative tax regime under section 115BAE by a co-operative society (if ITR due Oct 31, 2025). | |
| 18. Furnish declaration claiming deduction under section 80GG for rent paid (if ITR due Oct 31, 2025). | |
| 19. Report funds received from eligible persons (directly or via AIF) in the previous year 2024-25 (if ITR due Oct 31, 2025). | |
| 20. Furnish a certificate by the resident individual author (joint author) claiming deduction under section 80QQB for royalty income (if ITR due Oct 31, 2025). | |
| 21. Furnish a certificate by the resident individual patentee claiming deduction under section 80RRB for royalty income (if ITR due Oct 31, 2025). | |
| 22. Furnish an audit report with annexure particulars by the electoral trust. | |
| 23. Furnish particulars for claiming relief under section 89 (if ITR due Oct 31, 2025). | |
| 24. Furnish statement for relief under section 89A for retirement benefits from the notified country at withdrawal/redemption (if ITR due Oct 31, 2025). | |
| 25. Furnish annual statement of income exempt under section 10(4D) (if ITR due Oct 31, 2025). | |
| 26. Furnish annual statement of income taxable at concessional rate under section 115AD (if ITR due Oct 31, 2025). | |
| 27. Furnish annual statement of exempt income under section 10(23FF) by specified fund (category-III AIF) (if ITR due Oct 31, 2025). | |
| 28. Opt for alternative tax regime under section 115BA by domestic company (if ITR due Oct 31, 2025). | |
| 29. Opt for alternative tax regime under section 115BAA by a domestic company (if ITR due Oct 31, 2025). | |
| 30. Opt for alternative tax regime under section 115BAB(1) by a domestic company (if first ITR due Oct 31, 2025). | |
| 31. Furnish details of capital gain attribution under section 45(4) to the asset remaining with firm/AOP/BOI after reconstitution (if ITR due Oct 31, 2025). | |
| 32. Furnish an audit report by a trust/institution registered under Section 12AB or approved under Section 23C(iv)/(v)/(vi)/(via). | |
| 33. Furnish audit report in Form 3AC for deduction under section 33AB (PY 2024-25) (if ITR due Nov 30, 2025). | |
| 34. Furnish audit report in Form 3AD for deduction under section 33ABA (PY 2024-25) (if ITR due Nov 30, 2025). | |
| 35. Furnish audit report in Form 3AE under section 35D(4) for assessee other than company/co-operative society (PY 2024-25) (if ITR due Nov 30, 2025). | |
| 36. Furnish audit report in Form 3AE for first year deduction under section 35D (PY 2024-25) (if ITR due Nov 30, 2025). | |
| 37. Furnish statement of expenditures under section 35D(2)(a) (if ITR due Nov 30, 2025). | |
| 38. Furnish audit report in Form 3CE under section 44DA by non-resident/foreign company (PY 2024-25) (if ITR due Nov 30, 2025). | |
| 39. Furnish report of capital gains computation in case of slump sale (PY 2024-25) (if ITR due Nov 30, 2025). | |
| 40. Furnish report in Form 10CCF certifying correct deduction claimed (PY 2024-25) (if ITR due Nov 30, 2025). | |
| 41. Furnish report certifying claim for additional employee cost under section 80JJAA (PY 2024-25) (if ITR due Nov 30, 2025). | |
| 42. Furnish report under section 115JB for computing book profits (PY 2024-25) (if ITR due Nov 30, 2025). | |
| 43. Furnish report under section 115JC for computing Adjusted Total Income & AMT (PY 2024-25) (if ITR due Nov 30, 2025). | |
| 44. Furnish audit report under clause (ii) of section 115VW (PY 2024-25) (if ITR due Nov 30, 2025). | |
| 45. Furnish audit report by specified fund (investment division of offshore banking unit) for exemption under section 10(4D) (if ITR due Nov 30, 2025). | |
| 46. Furnish a certificate by a Chartered Accountant certifying the annual statement of exempt income of the specified fund (category-III AIF) under section 10(23FF) (if ITR due Nov 30, 2025). | |
| 47. Extended due date for Tax Audit Reports, Trust Reports, Slump Sale, Royalty Income of Non-Residents, Fund in IFSC/NR/Specified Fund, Specified Undertakings or deductions under respective sections, MAT/AMT Report, Transfer Pricing Reports (TPRs). |
