Important Income Tax Due Dates in October 2026: Complete List of ITR, TDS and Mandatory Tax Compliance

New Delhi. The month of October in the statutory calendar of the Income Tax Department under the Financial Year 2025-26 (Assessment Year 2026-27) remains extremely busy and important for individual taxpayers, traders, companies and tax professionals. While the normal date for filing ITR for general salaried and small taxpayers in the non-audit category has ended on July 31, the last date for filing Income Tax Return (ITR) for businessmen, firms and companies falling under audit ambit is fixed for October 31, 2026. Additionally, the due dates for filing TDS/TCS returns and various challan-cum-statements for the second quarter (July to September) are also coming this month.

As per Central Board of Direct Taxes (CBDT) rules, non-compliance of tax on time may result in payment of late fees under Section 234F and interest under Section 234A/B/C. Along with this, if return is filed late, the right to carry forward business and capital losses is also taken away. Taxpayers should keep an eye on all the important due dates of October 2026 to avoid any kind of financial penalties and notices.

The biggest and important deadline of the month of October is 31 October 2026. Under Section 139(1) of the Income Tax Act, 1961, the following taxpayers must mandatorily file their income tax returns by 31st October:

• Businessmen and professionals covered under tax audit: Businesses whose annual turnover exceeds the prescribed limit (Section 44AB) and professionals whose gross receipts cross the limit must submit their audited returns (ITR-3/ITR-5) by October 31. (Note that the due date for submission of Tax Audit Report Form 3CA/3CB and 3CD is 30th September).

• Corporate Taxpayers (Companies): The last date for filing income tax returns (ITR-6) for all private and public limited companies (ITR-6) is 31 October 2026.

• Partners of audited firms: The last date for individual returns of partners of a partnership firm or LLP whose accounts are mandatory is 31st October.

• Transfer Pricing Report (Form 3CEB): For entities having international or specified domestic transactions where transfer pricing is applicable, the due date for uploading Form 3CEB by the chartered accountant under section 92E is 31 October 2026 (their last ITR is filed by 30 November).

There are several important compliances related to TDS and TCS for tax deductors and collectors in the month of October:

• 07 October 2026: Last date for depositing all types of TDS and TCS deducted or collected in the month of September 2026 into the government account through challan 281.

• 15 October 2026: Last date for filing TCS return (Form 27EQ) for the second quarter (July to September 2026) of the financial year 2025-26.

• 30 October 2026: Last date for issuance of TCS Certificate (Form 27D) of tax collected for the second quarter (Q2).

• 31 October 2026 (Q2 TDS return): Statutory last date for filing quarterly TDS returns—Form 24Q for salaried individuals and Forms 26Q and 27Q for non-salary payments (contractors, vendors, rent, professional fees, etc.)—for the July to September quarter.

For individuals who deduct TDS on real estate or high value payments, the date of October 30 is important:

• 30 October 2026 (Form 26QB): Last date for submission of challan-cum-statement of TDS deducted under section 194-IA on purchase of immovable property worth more than ₹50 lakh in September 2026.

• 30 October 2026 (Form 26QC): Due date for deposit of TDS deducted in Form 26QC in September under section 194-IB by individual taxpayers or HUF paying rent more than ₹50,000 per month.

• 30 October 2026 (Form 26QD): Deadline for deposit of tax deducted under section 194M by individuals making payments of more than ₹50 lakh in a financial year to contractors or professionals.

For the convenience of taxpayers, the mandatory deadlines for the entire month can be understood through the following table:

If ITR or TDS return is not filed by the due date, taxpayers may have to bear a heavy financial burden:

• Late Fee under Section 234F: A penalty of up to ₹5,000 is imposed for not filing ITR on time. However, this late fee remains limited to ₹1,000 for taxpayers with income less than ₹5 lakh.

• Monthly interest on outstanding tax: Simple interest at the rate of 1% per month is payable under Section 234A on the tax payable.

• Fee of ₹200 per day on delay in TDS return: As per Section 234E, late filing fee of ₹200 per day is deducted for filing TDS return after the due date till the default continues.

Taxpayers and Accountants are advised to complete the reconciliation of their accounts well in advance and complete their compliance on the e-filing portal in time to avoid the risk of technical traffic or server slow down on the last date.