Key Dates – October 2017

On or Before Particulars
7-Oct
  1. Due date for deposit of tax deducted/collected for the month of September, 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
  2. Due date for deposit of TDS for the period July 2017 to September 2017 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H
15-Oct
  1. Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of August, 2017
  2. Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2017
  3. Quarterly statement of TCS deposited for the quarter ending September 30, 2017
30-Oct
  1. Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of September, 2017
  2. Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2017
31-Oct
  1. Quarterly statement of TDS deposited for the quarter ending September 30, 2017
  2. Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA)
  3. Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2017
  4. Due date for filing of audit report under section 44AB for the assessment year 2017-18 in the case of a corporate-assessee or non-corporate assessee has been extended from September 30, 2017 to October 31, 2017 vide Order [F.No.225/270/2017/ITA.II], Dated 31-08-2017
  5. Annual return of income for the assessment year 2017-18 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited) has been extended from September 30, 2017 to October 31, 2017 vide Order [F.No.225/270/2017/ITA.II], Dated 31-08-2017