Income Tax Compliance Calendar _ October, 20119

1. Compliance requirement under Income Tax act, 1961

Applicable Laws/Acts	Due Dates	Compliance Particulars	Forms/  (Filing mode)
Income Tax Act, 1961	07.10.2019	Due date for deposit of Tax deducted/collected for the month of September, 2019. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.	TDS & TCS
Income Tax Act, 1961	07.10.2019	Due date for deposit of TDS for the period July 2019 to September 2019 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H	Quarterly deposit of TDS
Income Tax Act, 1961	15.10.2019	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2019	194-IA
Income Tax Act, 1961	15.10.2019	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2019	194-IB
Income Tax Act, 1961	15.10.2019	Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2019 has been paid without the production of a challan​	Form 24G
Income Tax Act, 1961	15.10.2019	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2019​	Form No. 15CC
Income Tax Act, 1961	15.10.2019	Quarterly statement of TCS deposited for the quarter ending September 30, 2019​
Income Tax Act, 1961	15.10.2019	Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2019​	Form No. 15G/ 15H
Income Tax Act, 1961	15.10.2019	Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of September, 2019​	Form no. 3BB
Income Tax Act, 1961	30.10.2019	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2019	Statement for tax deducted u/s 194-IA
Income Tax Act, 1961	30.10.2019	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2019	Statement for tax deducted u/s 194-IB
Income Tax Act, 1961	30.10.2019	Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2019	Quarterly TCS certificate
Income Tax Act, 1961	31.10.2019	Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2018-19.	Form no. 3CEAB
Income Tax Act, 1961	31.10.2019	Quarterly statement of TDS deposited for the quarter ending September 30, 2019	Quarterly TDS deposited
Income Tax Act, 1961	31.10.2019	​Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA)	Annual audited accounts
Income Tax Act, 1961	31.10.2019	Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2019​
Income Tax Act, 1961	31.10.2019	Copies of declaration received in Form No. 60 during April 1, 2019 to September 30, 2019 to the concerned Director/Joint Director​	Form No. 60

Note:

1.      Central Board of Direct taxes (CBDT) extends ITR filing deadline for audit cases by a month to Oct 31, 2019:

On consideration of representations recd (received) from across the country, CBDT has decided to extend the due date for filing of ITRs & Tax Audit Reports from 30th Sep, 2019 to 31st of Oct, 2019 in respect of persons whose accounts are required to be audited,"

Source https://incometaxindia.gov.in/news/order-under-section-119-of-the-it-act-1961-extension-of-due-date.pdf

2.      PAN-Aadhaar linking deadline extended to December 31, 2019

The Ministry of Finance, in a notification dated September 28, announced that it has extended the deadline to link PAN with Aadhaar to December 31, 2019. Earlier this deadline was September 30, 2019.

Source: https://incometaxindia.gov.in/news/notification_75_2019.pdf

Thanks and Regards,
PCS Lalit Rajput
lalitrajput537@gmail.com