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Calendar - July Events

Stay on top of your compliance deadlines with our calendar that provides quick summaries of due dates, statutory forms, and legal obligations - along with relevant sections, rules, and form references.

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  • Corporate Laws
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  • LLP
  • PF ESI
  • Transfer Pricing
1.
Any Date
Corporate Laws
Notice to the Registrar by company for appointment of auditor
Form : Form No. ADT-1 See: Section 139 , Rule 4
the company shall inform the auditor concerned of his or its appointment, and also file a notice of such appointment with the Registrar within fifteen days of the meeting in which the auditor is appointed.
2.
Any Date
Corporate Laws
Form for filing Cost Audit Report with the Central Government
Form : Form No. CRA-4 See: Section 148 , Rule 4
A company shall within thirty days from the date of receipt of a copy of the cost audit report furnish the Central Government with such report along with full information and explanation on every reservation or qualification contained therein.
3.
Any Date
Corporate Laws
Form for filling XBRL document in respect of financial statement and other documents with the Registrar
Form : Form No. AOC 4 XBRL See: section 137 , Rule 3
The specified class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL, shall be filed with the Registrar within thirty days of the date of annual general meeting
4.
Any Date
Corporate Laws
Form for filing financial statement and other documents with the Registrar
Form : Form No. AOC-4 See: Section 137 , Rule 12
Every company shall file the financial statements with Registrar together with Form AOC-4, shall be filed with the Registrar within thirty days of the date of annual general meeting.
5.
Any Date
Corporate Laws
Form for filling consolidated financial statements and other documents with the Registrar
Form : Form No. AOC- 4 CFS See: Section 137 , Rule 12
Every company shall file the consolidated financial statements with Registrar together with Form AOC-4 CFS, shall be filed with the Registrar within thirty days of the date of annual general meeting.
6.
Any Date
Corporate Laws
Form for filing consolidated financial statements and other documents with the Registrar
Form : Form No. AOC-4 CFS NBFC (Ind AS) See: Section 137 , Rule 12
Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the consolidated financial statements with Registrar together with Form AOC-4 CFS NBFC (Ind AS) shall be filed with the Registrar within thirty days of the date of annual general meeting.
7.
Any Date
Corporate Laws
Form for filing financial statement and other documents with the Registrar
Form : Form No. AOC-4 NBFC (Ind AS) See: Section 137 , Rule 12
Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the financial statements with Registrar together with Form AOC-4 NBFC (Ind AS) shall be filed with the Registrar within thirty days of the date of annual general meeting.
8.
Any Date
Corporate Laws
Filing of Annual Return other than One Person Company
Form : Form No. MGT-07 See: Section 92 , Rule 11
Every company shall file with the Registrar a copy of the annual return, within sixty days from the date on which the annual general meeting.
9.
Any Date
Corporate Laws
Filling of Annual Return other than One Person Company
Form : Form No. MGT- 08 See: Section 92 , Rule 11
The annual return, filed by a listed company or a company having paid-up share capital of ten crore rupees or more or turnover of fifty crore rupees or more, shall be certified by a Company Secretary in practice and the certificate, shall file with the Registrar within sixty days from the date on which the annual general meeting.
10.
Any Date
Corporate Laws
Annual Return for On Person Company
Form : Form No. MGT-07A See: Section 92 , Rule 11
Every One Person company shall file with the Registrar a copy of the annual return, within sixty days from the date on which the annual general meeting.
11.
Any Date
Corporate Laws
Filling a return of appointment of Managerial Person
Form : Form No. MR 1 See: Rule 3
Company shall file a return of appointment of a Managing Director, Whole Time Director or Manager, within sixty days of the appointment of such person.
12.
Any Date
Corporate Laws
Filling of Resolutions and agreements to the Registrar
Form : Form No. MGT-14 See: Section 117 , Rule 24
The resolution is proposed, shall be filed with the Registrar within thirty days of the passing.
13.
Any Date
Corporate Laws
Return to the Registrar in respect of declaration in respect of beneficial interest in any shares received by the company
Form : Form No. MGT - 06 See: Section 89 , Rule 9
Where any declaration under section 89 is made to a company, the company shall make a note of such declaration in the register concerned and shall file, within thirty days from the date of receipt of declaration.
14.
Any Date
Corporate Laws
Return of alteration in the documents filed for registration by foreign company u/s 380(1)
Form : Form No. FC-2 See: Section 380 , Rule 3
Where any alteration is made or occurs in the document delivered to the Registrar for registration under section 380(1), the foreign company shall file with the Registrar, within a period of thirty days from the date on which the alteration was made or occurred.
15.
Any Date
FEMA
Issue of Shares/ Convertible debentures / Others to foreign investors - Reporting under FDI Scheme
Form : Form FC-GPR See: regulation 4
An Indian company issuing equity instruments to a person resident outside India and where such issue is reckoned as Foreign Direct Investment, shall report not later than thirty days from the date of issue of equity instruments.
16.
Any Date
FEMA
Declaration regarding transfer of shares / compulsorily and mandatorily convertible preference shares / debentures /others by way of sale from resident to non resident / non-resident to resident
Form : Form FC-TRS See: Regulation 4
The form FCTRS shall be filed within sixty days of transfer of equity instruments or receipt/remittance of funds whichever is earlier.
17.
Any Date
FEMA
Return to be filed by Indian company who has issued shares under Employees’ Stock Options (ESOP) Scheme and/or sweat equity shares
Form : Form ESOP See: Regulation 4
Such form fill within 30 days from the date of issue of employees' stock option.
18.
Any Date
FEMA
Furnishing form the issue/ transfer of depository receipts issued in accordance with the Depository Receipt Scheme, 2014
Form : Form DRR See: Regulation 4
The Domestic Custodian shall report to the Reserve Bank, the issue/ transfer of depository receipts issued under the Depository Receipt Scheme, 2014 within 30 days of close of the issue.
19.
Any Date
FEMA
To report receipt of capital contribution/ acquisition of profit shares in an LLP to a non-resident investor
Form : Form FDI LLP (I) See: Regulation 4
A Limited Liability Partnerships (LLP) receiving amount of consideration for capital contribution and acquisition of profit shares shall file Form LLP (I), within 30 days from the date of receipt of the amount of consideration.
20.
Any Date
FEMA
To report transfer of capital contribution/ profit shares between a resident and a non-resident
Form : Form FDI LLP (II) See: Regulation 4
The disinvestment/transfer of capital contribution or profit share between a resident and a non-resident (or vice versa) shall be filed in Form LLP(II) within 60 days from the date of receipt of funds. The onus of reporting shall be on the resident transferor/transferee.
21.
Any Date
FEMA
Form furnished by investment vehicle which has issued its units to a person resident outside India
Form : Form Invi See: Regulation 4
An Investment vehicle that has issued its units to a person resident outside India shall file Form InVI within 30 days from the date of issue of units.
22.
Any Date
FEMA
To report downstream investment made by an indian company in another indian company resulting in indirect foreign investment in the investee indian company.
Form : Form DI See: Regulation 4
An Indian entity or an investment Vehicle making downstream investment in another Indian entity which is considered as indirect foreign investment for the investee Indian entity in terms of Rule 22 of the Rules shall file Form DI with the Reserve Bank within 30 days from the date of allotment of equity instruments.
23.
Any Date
FEMA
furnished from for obtain Loan Registration Number (LRN) for ECB
Form : Form ECB See: Master Direction - Under FEMA Act
To be submitted in duplicate by the borrower to designated Authorised Dealer (AD) for all categories and any amount of external commercial borrowing (ECB). After examining conformity with the extant ECB guidelines, the AD may provide requisite details in the Summary Sheet of the Form and forward one copy (within 7 days from the date of signing loan agreement between borrower and lender) for allotment of Loan Registration Number(LRN).
24.
July 5
FEMA
Consolidated list of all the BOs/LOs/ POs opened and closed by them during a month for which a UIN has been granted by RBI
Form : Form - Part III (Annex II) See: Master Direction - Under FEMA Act
Consolidated list of all the Branch Office (BO)/ Liaison Office (LO) / Project Office (PO) opened and closed by them during a month
25.
July 7
Income Tax
Securities Transaction Tax - Due date for deposit of tax collected during any calendar month See: Section 100 , Rule 5 , Rule 5A , Rule 6
The collected STT (Securities Transaction Tax) must be submitted to the Central Government by the seventh day of the month following the relevant calendar month by a securities transaction tax challan.
26.
July 7
Income Tax
Commodities Transaction Tax (CTT) - Due date for deposit of tax collected during any calendar month See: Rule 5 , Section 119
The collected CTT (Commodities Transaction Tax) must be submitted to the Central Government by the seventh day of the month following the relevant calendar month by a commodities transaction tax challan.
27.
July 7
FEMA
Reporting of actual transactions of External Commercial Borrowings (ECB)
Form : Form ECB 2 See: Master Direction - Under FEMA Act
This return should be filled in for all categories of ECB. It should be submitted within 7 working days from the close of the month. If there is no transaction during a particular period, a Nil Return should be submitted.
28.
July 7
FEMA
Details of remittances made by NRO account
Form : Form Part VI of Annex - I See: Master Direction - Under FEMA Act
Remittances made out of NRO accounts up to 1 million USD per calendar year - Facilities to NRIs/PIOs and foreign nationals - liberalisation.
29.
July 7
Income Tax
Monthly payment of TDS on all types of payments (Except in the case where amounted is credited in the Month of March 31)
Form : Challan Form ITNS 281 See: Rule 30(2)
30.
July 7
Income Tax
Monthly payment of TCS u/s 206C (other than government assessee)
Form : Challan Form ITNS 281 See: Rule 37CA
31.
July 7
Income Tax
Quarterly payment of TDS for payments u/s 192, 194A, 194D or 194H with the prior approval of the Joint Commissioner
Form : Challan Form ITNS 281 See: Rule 30(3)
32.
July 7
Income Tax
Last date of submission of declaration i.e., for no TCS u/s 206C(1A) obtained from manufacturer to the Commissioner/Chief Commissioner of Income Tax as the case may be.
Form : Form No. 27C See: Rule 37C
33.
July 10
GST
TDS - Return for Tax Deducted at Source
Form : GSTR - 7 See: Rule 66 , Section 51
Every registered person required to deduct tax at source under section 51
34.
July 10
GST
TCS - Statement for tax collection at source
Form : GSTR - 8 See: Rule 67 , Section 52
35.
July 10
FEMA
Summary statement of sale and purchase of foreign currency notes
Form : Form - FLM 8 for FFMCs See: Master Direction - Money Changing Activities , Master direction - under FEMA Act
36.
July 10
FEMA
Summary statement of sale and purchase of foreign currency notes
Form : Form - FLM 8 for ADs Category-II See: Master Direction - Money Changing Activities , Master direction - under FEMA Act
37.
July 10
FEMA
Statement on Guarantee/ Letter of Undertaking/ Letter of Comfort issued by AD banks in respect of Trade Credit each quarter end
Form : Trade Credit Part V - Annex IV See: Master circular , Master direction - under FEMA Act
AD banks are required to furnish data on issuance of guarantees/LoUs/LoCs by all its branches, in a consolidated statement, at quarterly intervals
38.
July 10
FEMA
Form for reporting of details of Trade Credit
Form : Form Trade Credit (TC) See: Master Direction - Under FEMA Act , Master Circular
39.
July 10
FEMA
Resident Deposits-Comprehensive Single Return (NRD-CSR)
Form : Form - NRO Account-Part VI (Annex II) See: Master Direction - Under FEMA Act
Non-resident deposits comprehensive single return on NR/FCNR deposits and their transactions in a month.
40.
July 10
FEMA
Import of gold by EOUs, units in SEZ/EPZ and nominated agencies (Monthly)
Form : Form - Return Code R132 See: Master Direction - Under FEMA Act
41.
July 11
GST
Details of outward supplies of goods or services [ For the Turnover exceeding 5 Cr or opted to file monthly return ]
Form : GSTR - 1 See: Rule 59 , Section 37 , Notification no. 83/2020
According to Section 37, the due date of filling of Form GSTR-1 is the 10th of the succeeding month. However, this due date has been extended to the 11th of the succeeding month as per Notification No. 83/2020.
42.
July 13
GST
Return by non-resident taxable person
Form : GSTR - 5 See: Rule 63 , section 27 , Section 39(5)
Non- Resident Taxpayers need to file return in Form GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, validity of registration is more than one month, monthly return (s) should be) should be filed by 13th of the month (applicable from October 2022) and 20th of the month(for return periods from July 2017 till Sep 2022) succeeding the tax period or within seven days of closing the business whichever is earlier.
43.
July 13
GST
Details of outward supplies of goods or services [ Opted for quarterly filling as per QRMP scheme ]
Form : GSTR 1 See: Section 37 , Rule 59 , Notification 83/2020
According to Section 37, the due date is the 10th of the succeeding month. However, this due date has been extended to the 11th of the succeeding month as per Notification No. 83/2020.
44.
July 13
GST
ISD - Return for input service distributor
Form : GSTR - 6 See: Rule 65 , Section 20
Every Input Service Distributor.
45.
July 15
FEMA
Statement on default in Merchanting Trade Transactions (MTT)
Form : Form MTT - Part IX (Annex VIII) See: Master Direction - Under FEMA Act
46.
July 15
FEMA
Updated List of Sub Agents, Overseas Principal-Indian Agent wise
Form : Overseas Principal-Indian Agent wise list of sub-agents (MTSS) - Part I- Annex XV See: Master Direction - Under FEMA Act
Indian Agents should forward a full updated list (names and addresses and their location) of their Sub Agents by e-mail, in excel format, in soft form, to the concerned FED Regional Office, whenever they appoint/ remove any Sub Agent. Indian Agents who are non-bank Authorised Category- II / FFMC shall submit the same in the APConnect application.
47.
July 15
FEMA
Quarterly statement of the quantum of remittances received (MTSS)
Form : MTSS Qtly Statement Part I - Annex XVI See: Master Direction - Under FEMA Act
To be submitted by the Indian Agents through Centralised Information Management System (CIMS) (URL: https://sankalan.rbi.org.in) within 15 days from the close of the quarter to which it relates. In case no remittance was received during a quarter, a ‘NIL’ report shall be submitted.
48.
July 15
Income Tax
Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident
Form : Form 49BA See: Rule 114AAB
49.
July 15
Income Tax
Issuance of certificate of tax deducted at source under section 194S
Form : Form No. 16E See: Section 194S , Rule 31(3D)
50.
July 15
Income Tax
Issuance of certificate of tax deducted at source under section 194M
Form : Form No. 16D See: Section 194M , Rule 31(3C)
51.
July 15
Income Tax
Issuance of certificate of tax deducted at source under section 194IB
Form : Form No. 16C See: Section 194IB , Rule 31(3B)
52.
July 15
Income Tax
Issuance of certificate of tax deducted at source under section 194IA
Form : Form No. 16B See: Section 194IA , Rule 31(3A)
53.
July 15
Income Tax
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for each quarter during the financial year.
Form : Form No. 15CC See: Rule 37BB
54.
July 15
Income Tax
Furnishing TDS/TCS Book Adjustment Statement by an office of the Government
Form : Form No. 24G See: Rule 30 , Rule 37CA
55.
July 15
Income Tax
Quarterly submission of copy of declaration forms received from deductee by the deductor for non deduction of TDS u/s 197A before the Chief Commissioner or Commissioner
Form : Form 15G and Form 15H See: Rule 29C , Not. No. 9/2016
56.
July 15
PF ESI
Monthly - Payment of Provident Fund Contribution for the previous month (plus grace period of 5 days)
In case of delay, interest will be charged from 16th day.
57.
July 15
PF ESI
Monthly - Payment of ESI Contribution for the previous month
The ESIC had changed the Payment Due Date from “Within 21 days" To “Within 15 Days” with effect from the contribution for the month of June 2017.
58.
July 15
PF ESI
Monthly - EPF - Return of Employees qualifying for membership to the EPF for the first time during previous month.
59.
July 15
PF ESI
Monthly - EPF - Return of member leaving service during the previous month
60.
July 15
PF ESI
Exempted establishment - EPS/ EDLIS - Monthly Return of members joining service during the previous month.
61.
July 15
PF ESI
Exempted extablishment - EPS/EDLIS - Monthly Return of Members Leaving Service During the previous Month
62.
July 15
Income Tax
Quarterly Statement of collection of tax at source (TCS)
Form : Form No. 27EQ See: Section 206C , Rule 31AA
63.
July 15
FEMA
Statement showing inflows of foreign currency through Exchange Houses during the quarter ended
Form : E-statement - RDA Sataement See: Master Direction - Under FEMA Act
This quarterly statement on total remittances received every quarter is required to be submitted using the eXtensible Business Reporting Language (XBRL) system(https://secweb.rbi.org.in/orfsxbrl/) before 15th of the succeeding month to which the quarter relates.
64.
July 15
Income Tax
Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of trading in derivatives in which client codes been modified after registering in the system.
Form : Form No. 3BB See: Rule 6DDA , Section 43(5)(d)
A stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of proviso to clause (5)(d) of section 43.
65.
July 15
Income Tax
Due date for furnishing statement in Form No. 3BC by a recognised association in respect of trading in commodities in which client codes have been modified after registering in the system.
Form : Form no. 3BC See: Rule 6DDC , Section 43(5)(e)
A recognised association is required to fulfil to be notified as a recognised association for the purposes of the proviso to clause (5)(e) of section 43.
66.
July 15
Income Tax
Furnishing quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in section 80LA(1A), in respect of remittances, made for the each quarter of financial year.
Form : Form 15CD See: Section 80LA , Rule 37BB
Deductions u/s 80LA(1A) in respect of certain incomes of Offshore Banking Units and International Financial Services Centre.
67.
July 15
FEMA
Annual return on Foreign Liabilities and Assets (FLA)
Form : Form No. FLA Return See: Regulation 4
68.
July 15
FEMA
Monthly Report to be submitted by the AD-Category II for the every month
Form : Monthly Report by the AD-Category II See: Section 10
69.
July 18
GST
Quarterly statement for registered person opting for composition levy
Form : CMP-08 See: Rule 62 , Section 39(2) , Section 10
A registered person paying tax under the provisions of section 10
70.
July 20
GST
OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
Form : GSTR - 5A See: Rule 64 , Section 14
Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person
71.
July 20
GST
Details of Outward Supplies and inward supplies and payment of Tax [ Monthly Return ]
Form : GSTR - 3B See: Rule 61 , Section 37 , Section 38
72.
July 22
GST
Details of Outward Supplies and inward supplies and payment of Tax [ Each quarter Return ]
Form : GSTR 3B See: Rule 61 , Section 37 , Section 38
This due date is applicable to Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
73.
July 24
GST
Details of Outward Supplies and inward supplies and payment of Tax [ Each quarter Return ]
Form : GSTR 3B See: Rule 61 , Section 37 , Section 38
This due date is applicable to Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
74.
July 25
PF ESI
Monthly - Consolidated Statement of dues and remittance under EPF Scheme, 1952, EPS 1995 and Employees' Deposit Linked Insurance Scheme, 1976 of the previous month to which the dues relate.
75.
July 30
Income Tax
Challan cum statement on transfer of certain immovable property other than agricultural land
Form : Form No.26QB See: Section 194IA , Rule 30(2A) , Rule 31(3A) , Rule 31A(4A)
76.
July 30
Income Tax
Quarterly issuance of Certificate of collection of tax at source (TCS)
Form : Form No. 27D See: Rule 37D
77.
July 30
Income Tax
Challan cum statement on payment of rent by certain individuals or Hindu undivided family
Form : Form No. 26QC See: Section 194IB , Rule 30(2B) , Rule 31(3B) , Rule 31A(4B)
78.
July 30
Income Tax
Challan cum statement on payment of certain sums by certain individuals or Hindu undivided family
Form : Form No. 26QD See: Section 194M , Rule 30(2C) , Rule 31(3C) , Rule 31A(4C)
79.
July 30
Income Tax
Furnishing of challan cum statement by specified person in respect of tax deducted on payment on transfer of virtual digital asset
Form : Form No. 26QE See: Section 194S , Rule 30(2D) , Rule 31A(4)
80.
July 31
Income Tax
Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 194S to be furnished by an exchange for the quarter ending.
Form : Form No. 26QF See: Section 194S , Rule 31A(1)/(4E)
81.
July 31
Income Tax
Furnishing a form for claiming relief under section 89(1) by a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body when arrears or in advance receipt of salary
Form : Form No. 10E See: Section 89(1) , Rule 21AA
If due date of submission of return of income is July 31 or October 31.
82.
July 31
Income Tax
Furnishing Form for Opting for taxation of income by way of royalty in respect of Patent
Form : Form 3CFA See: Section 115BBF , Rule 5G
if due of submission of return of income is July 31 or October 31.
83.
July 31
Income Tax
For claiming deduction u/s 80RRB(2) furnishing certificate in form, along with return of income.
Form : Form no. 10CCE See: Section 80RRB , Rule 19AD
If due date od submission if return of income is July 31, or October 31.
84.
July 31
Income Tax
For claiming deduction u/s 80QQB(3) furnishing certificate in form, along with return of income.
Form : Form No. 10CCD See: Section 80QQB , Rule 19AC
If due date of submission of return of income is July 31, or October 31.
85.
July 31
Income Tax
Certificate of the medical authority for certifying person with disability, severe disability, autism, cerebral palsy and multiple disability for purposes of section 80DD and section 80U
Form : Form 10IA See: Section 80DD , Section 80U , Rule 11A
if due date of submission of return of income is July 31 or October 31.
86.
July 31
Income Tax
A resident individual whose total income includes: (a) Income from Salary/ Pension; or (b) Income from One House Property (including cases where loss is brought forward from previous years); or (c) Income from Other Sources (including Winning from Lottery and Income from Race Horses) (d) Agricultural income more than Rs 5000. (e) Total Income more ₹ 50 lakhs
Form : ITR 2 See: Section 139 , Rule 12(1)(c)
87.
July 31
Income Tax
In the case of a person being an individual or a Hindu undivided family, who is a resident other than not ordinarily resident, or a firm, other than LLP firm, such resident deriving income under the head “Profits or gains of business or profession.
Form : ITR 4 See: Section 139 , Rule 12(1)(ca)
Such drive income is computed in accordance with special provisions referred to in section 44AD, section 44ADA and section 44AE of the Act for computation of such income, be in Form SUGAM (ITR-4).
88.
July 31
Income Tax
A resident individual whose total income includes: (a) Income from Salary/ Pension; or (b) Income from One House Property (excluding cases where loss is brought forward from previous years); or (c) Income from Other Sources (excluding Winning from Lottery and Income from Race Horses) (d) Agricultural income up to Rs 5000. (e) Total Income upto ₹ 50 lakhs
Form : ITR 1 See: Section 139 , Rule 12(1)(a)
89.
July 31
Income Tax
Deposit of Income Tax - Self-assessment tax
Form : ITNS - 280 See: Section 140A
90.
July 31
Income Tax
Quarterly Statement of deduction of tax at source (TDS) on salary u/s 192 for the quarter ending June 30,September 30 or December 31
Form : Form No. 24Q See: Rule 31A
91.
July 31
Income Tax
Quarterly Statement of deduction of tax at source (TDS) in respect of the deductee who is a non-resident not being a company or a foreign company or resident but not ordinarily resident for the quarter ending June 30,September 30 or December 31
Form : Form No. 27Q See: Rule 31A
92.
July 31
Income Tax
Quarterly Statement of deduction of tax at source (TDS) in respect of all other deductees for the quarter ending June 30,September 30 or December 31
Form : Form No. 26Q See: Rule 31A
93.
July 31
Income Tax
Quarterly return of non -deduction at source by a banking company from interest on deposit in respect of the quarter ending
Form : Form 26QAA See: Section 206A(1) , Rule 31ACA
94.
July 31
Income Tax
Intimate the details by Pension Fund in respect of each investment made by it in India during the quarter within one month from the end of the quarter
Form : Form No. 10BBB See: Section 10(23FE) , Rule 2DB
95.
July 31
Income Tax
Form of particular furnished for the claiming deduction u/s 10A(1B)(b) is to be allowed and credited to a reserve account to be created and utilised for the purposes of the business in respect of acquiring new machinery or plant.
Form : Form No. 56FF See: Section 10A , Rule 16DD
If due date of submission of return of income is July 31 or October 31
96.
July 31
Income Tax
Declaration form to be fled by the assessee claiming deduction under section 80GG in respect of rent
Form : Form 10BA See: Section 80GG , Rule 11B
If due date of submission of return of income is July 31 or October 31.
97.
July 31
Income Tax
Application for exercise of option under of section 115BAC(6)(i) or withdrawal of option under the proviso to section 115BAC(6) of the Income-tax Act, 1961
Form : Form No. 10IEA See: Section 115BAC , Rule 21AGA
If due date of submission return of income is July 31, or October 31.
98.
July 31
Income Tax
Application for exercise of option under section 115BAD(5) [i.e cooperative societies] of the Income-tax Act, 1961
Form : Form No. 10IF See: Section 115BAD(5) , Rule 21AH
If due date of submission of return of income is July 31, or October 31.
99.
July 31
Income Tax
Form of report of accountant to be furnished under section 80LA(3) of income tax act, 1961
Form : Form No. 10CCF See: Section 80LA , Rule 19AE
If due date of submission of return of income if July 31 or October 31. No deduction under this section shall be allowed unless the assessee furnishes along with the return of income.
100.
July 31
Income Tax
For persons including companies whether or not registered under section 25 of the Companies Act required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only.
Form : ITR 7 See: Rule 12(1)(g) , Section 139
If assessee that is required to submit a report under section 92E pertaining to international or specified domestic transaction(s).
101.
July 31
Income Tax
​Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for each quarter ending​
Form : Form II See: Section 10(23FE)
102.
July 31
Income Tax
Furnishing Certificate of accountant along with return (i.e. ITR) in respect of compliance to the provisions of clause (23FE) of section 10 by the notified Pension Fund.
Form : Form 10BBC See: Section 10(23FE) , Rule 2DB
If due date of submission of return of income is July 31 or October 31
103.
July 31
Income Tax
Furnishing statement of eligible investment received along with return of income.
Form : Form 10BBD See: Section 10(23FE) , Rule 2DCA
If due date of submission of return of income is July 31 or October 31.
104.
July 31
Income Tax
Furnishing of annual statement of exempt income under section 10(23FF) by specified fund under section 10(4D) (i.e. being a category-III AIF).
Form : Form 10II See: Section 10(23FF) , Rule 2DD
If due date of submission of return of income is July 31 or October 31.
105.
July 31
Transfer Pricing
Authorization for claiming deduction in respect of any payment made to any financial institution located in a Notified jurisdictional area.
Form : From 10FC See: Section 94A , Rule 21AC
For the purpose of any payment made to any financial institution located in a notified jurisdictional area shall be allowed under this Act, unless the assessee furnishes an authorisation in the prescribed form authorising the Board or any other income-tax authority acting on its behalf to seek relevant information from the said financial institution on behalf of such assessee. if due date of submission of return of income is July 31 or October 31.
106.
July 31
Income Tax
Furnished annual Statement of Exempt Income under rule 21AJA(2) and taxable income under rule 21AJAA(2) by specified fund.
Form : Form 10IK See: Section 10(4D) , Section 115AD , Rule 21AJA , Rule 21AJAA
If due date of submission of return of income is July 31 or October 31.
107.
July 31
Income Tax
Option to exercise under Rule 21AAA(1) for the taxation of income derived from a retirement benefit account held in a notified country, available to the specified individual.
Form : Form 10EE See: Section 89A , Rule 21AAA
If due date of submission of return of income is July 31 or October 31.
108.
July 31
Income Tax
Furnish certificate of foreign inward remittance
Form : Form 10H See: Rule 29A
Certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of section 80QQB and sub-section (3) of section 80RRB.
109.
July 31
Income Tax
Furnishing the annual statement of exempt income under section 10(4D) of the Income-tax Act, 1961.
Form : Form 10IG See: Section 10(4D) , Rule 21AI , Rule 21AIA
If due date of submission of return of income is July 31 or October 31.
110.
July 31
Income Tax
Furnishing the annual statement of income eligible for concessional taxation by specified fund under section 115AD of Income Tax Act, 1961
Form : Form 10IH See: Section 115AD , Rule 21AJ
If due date of submission of return of income is July 31 or October 31.
111.
July 31
Income Tax
Income attributable to assets located in India under section 9 of the Income-tax Act, 1961
Form : Form 3CT See: Section 9 , Rule 11UC
If due date of submission of return of income is July 31 or October 31.
112.
July 31
Income Tax
Furnishing details of amount attributed to capital asset remaining with the specified entity.
Form : Form 5C See: Section 45 , Rule 8AB
if due date of submission of return of income is July 31 or October 31.
113.
July 31
Income Tax
In the case of a person being an individual or a Hindu undivided family and having income under the head business or profession.
Form : ITR 3 See: Section 139 , Rule 12(1)(d)
If any individual or Hindu undivided family referred to in clause (a)(i.e. ITR 1) or clause (c)(i.e. ITR 2) or clause (ca)(i.e. ITR 4) of rule 12(1) does not fulfill the condition.
114.
July 31
Income Tax
In the case of a person not being an individual or a Hindu undivided family or a company or a person or Person filling ITR 7.
Form : ITR 5 See: Section 139 , Rule 12(1)(e)