Key Dates – November 2017

On or Before Particulars
7-Nov

Due date for deposit of Tax deducted/collected for the month of October, 2017. 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

14-Nov Due date for issue of TDS Certificate for tax deducted under Section 194-IA‚Äč in the month of September, 2017.
15-Nov
  1. Due date for furnishing of Form 24G by an office of the Government where TDS for the month of October, 2017 has been paid without the production of a challan
  2. Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2017
30-Nov
  1. Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of October, 2017
  2. Annual return of income for the assessment year 2017-18 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)
  3. Audit report under section 44AB for the assessment year 2017-18 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E
  4. Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction
  5. Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during 2016-17
  6. Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2016-17) to units holders
  7. Due date to exercise option of safe harbour rules for international transaction by furnishing Form 3CEFA
  8. Due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form 3CEFB
  9. Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2016-17. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A
  10. Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager.
  11. Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2017)
  12. Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit return of income on November 30, 2017)
  13. Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company has any international/specified domestic transaction]