Updates · CBDT
CBDT circulars vs notifications: the difference that matters
How a CBDT circular differs from a CBDT notification, who each one binds, worked examples across ITR utilities, TDS, and forms, and how to read the right instrument from the official income-tax source.
Due dates · Tax
TDS deposit due date: challan mapping and interest, in practice
A practical deposit calendar for TDS: the 7th of the next month rule with the March exception, the 30-day rule for property and rent, which challan maps to which deduction, how section 201(1A) interest is computed, and the defaults that trigger it.
Due dates · Tax
Due date for TDS payment: deposit dates, challan, and late interest
TDS deposit due dates by deductor type under Rule 30, the 7th of the next month rule with the March exception, the 30-day rule for 26QB, 26QC, and 26QD, which challan you use, and the 1% and 1.5% late interest under section 201(1A).
Due dates · Tax
TDS return due date: Form 24Q, 26Q, and 27Q quarterly map
Quarterly TDS return due dates for Form 24Q, 26Q, and 27Q, when Form 16 and 16A must be issued, the late fee under section 234E, the penalty under section 271H, nil declarations on TRACES, and how to confirm dates on official sources.
Due dates · Tax
Advance tax due date: 15 Jun, 15 Sep, 15 Dec, 15 Mar schedule
Advance tax due dates for individuals and businesses under section 211, the Rs 10,000 rule under section 208, interest under sections 234B and 234C in plain language, the presumptive single-installment rule, and how to pay on the official portal.
Due dates · Tax
Income tax audit report due date: how it sits before the ITR date
The tax audit report under section 44AB is usually due before the ITR date for audited cases. See the audit report vs ITR timeline, Form 3CA/3CB/3CD, section 44AB thresholds, the section 271B penalty, and how CBDT extensions work.
Due dates · Tax
Income tax return last date vs verification last date
The ITR filing last date and the e-verification last date are two different deadlines. See how the 30-day verification window works, what happens if you verify late, and the Form 26AS and AIS checklist to finish before you file.
Due dates · GST
GSTR-3B due date: monthly and QRMP calendar with late fee risk
GSTR-3B due dates for monthly filers and the QRMP scheme, how the 22nd and 24th state split works, interest and late fee for late filing, and where CBIC posts due-date changes.
Due dates · GST
GSTR-1 due date explained, with the GSTR-3B link
GSTR-1 due dates for monthly and QRMP filers, how the Invoice Furnishing Facility works, how GSTR-1 feeds GSTR-2B and GSTR-3B, and where CBIC posts extensions.
Due dates · Tax
ITR filing last date: due dates by taxpayer type and how to verify
The ITR filing last date depends on your taxpayer category under section 139(1). See the usual due dates for non-audit, audit, and company cases, how filing differs from verification, how CBDT extensions work, and how to confirm the date on official sources.