Important Compliance Deadlines for September 2025: A Guide for Taxpayers

The Income Tax Department has outlined several crucial compliance deadlines for September 2025. These dates pertain to tax deposits, TDS/TCS-related filings, advance tax payments, income tax returns, and audit reports. Taxpayers must pay attention to the following key dates to avoid penalties or late fees.

September 7

  • Deposit Tax: Tax deducted or collected for August 2025 must be deposited. Government offices are required to pay the amount on the same day if done without a challan.
  • Upload Declarations: Declarations received in Form 27C from buyers during August 2025 must be uploaded.

September 14

  • Issue TDS Certificates: TDS certificates for July 2025 must be issued under sections 194-IA, 194-IB, 194M, and 194S.

September 15

  • Form 24G Submission: Government offices need to furnish Form 24G for August 2025 where TDS/TCS is paid without a challan.
  • Advance Tax Payment: The second installment of advance tax for AY 2026-27 should be paid.
  • Furnish Form 3BB: Stock exchanges must report client code modifications in Form 3BB for August 2025.
  • File Income Tax Return: The income tax return for AY 2025-26 must be filed. The due date was previously extended from July 31 to September 15.
  • Submit Related Forms and Certificates: Other related forms and certificates that were also extended to September 15 should be submitted, including declarations under Sections 80GG, 80RRB, 80QQB, and relief claims under Sections 89 and 89A, among others.
  • Exercise Options Regarding Tax Regimes: Options regarding tax regimes under Sections 115BAC, 115BAD, 115BAE, and concessional rates under Section 115BBF should be exercised.

September 30

  • Furnish Challan-Cum-Statements: Challan-cum-statements for August 2025 under sections 194-IA, 194-IB, 194M, and 194S need to be furnished.
  • Submit Audit Report: Corporates and assessees with October 31 return deadlines must submit audit reports under Section 44AB for AY 2025-26.
  • File Applications in Form 9A and Form 10: Applications to apply or accumulate income for future years should be filed.
  • Furnish Audit Reports: Audit reports in prescribed forms (10B, 10BB, 3AC, 3AD, 3AE, 3CE, etc.) for deductions, exemptions, slump sales, or specified business activities should be submitted.
  • Submit Reports: Reports under Sections 80LA, 80JJAA, 115JB, 115JC, and 115VW, along with certificates relating to specified funds and exempt incomes, must also be submitted.

By adhering to these critical deadlines, taxpayers can ensure compliance and avoid any potential penalties or late fees. Being proactive in managing these obligations will contribute to a smoother tax filing experience.

Radhika Goyal is Author of Taxconcept Gurugram head office, for deeply reported tax, gst and income tax articles on issues that matter. He splits her time between New Delhi and Bengaluru, and has worked...