Income tax calendar October 2026: Key tax deadlines you need to know

The tax audit report deadline has been extended from September 30, 2026, to October 21, 2026. The income-tax return filing deadline for taxpayers covered by the specified audit category has also been extended from October 31, 2026, to November 21, 2026.

October 7: TDS, TCS and other compliance deadlines

Several routine tax compliance requirements fall due on October 7.

• Deposit of tax deducted or collected during September 2026.

• Quarterly deposit of TDS for July-September 2026 where quarterly payment has been permitted.

• Uploading of declarations received from recipients in Form 121 during the quarter ended September 30, 2026.

• Uploading of declarations received from buyers in Form 127 during September 2026.

• Furnishing of Form 137 by a government office where TDS/TCS for September 2026 was paid without production of a challan.

October 15: TDS certificates and quarterly statements

• Issue of the prescribed TDS certificate in Form 132 for tax deducted in August 2026 in the specified cases.

• Furnishing of Form 92 by the specified fund or stock broker in respect of a non-resident for the quarter ended September 30, 2026.

• Furnishing of Form 147 by an authorised dealer for remittances made during the quarter ended September 30, 2026.

• Furnishing of Form 148 by a unit of an IFSC for the quarter ended September 30, 2026.

October 21: Revised tax audit deadline

This is one of the most important dates in the October tax calendar.

For taxpayers covered by the specified audit category, the deadline for furnishing the tax audit report for AY 2026-27 has been extended from September 30 to October 21, 2026.

The CBDT announced the extension on September 28, 2026, and the Income Tax Department subsequently updated its portal with the revised deadline.

Taxpayers subject to tax audit should therefore ensure that the audit report is furnished by the revised October 21 deadline.

October 30: Form 141

The challan-cum-statement in Form 141, in the specified cases for tax deducted during September 2026, is due on October 30.

October 31: Quarterly TDS and TCS statements

October 31 remains an important compliance date for several quarterly statements and other prescribed forms.

• Form 140: Quarterly TDS statement for specified payments made to residents during the quarter ended September 30, 2026.

• Form 143: Quarterly TCS statement for the quarter ended September 30, 2026.

• Form 144: Quarterly TDS statement for specified payments made to non-residents during the quarter ended September 30, 2026.

Several other declarations, certificates and statements may also fall due on October 31 depending on the taxpayer and the applicable provisions.

However, October 31 should not be treated as the ITR deadline for taxpayers covered by the CBDT's recent extension.

November 21: Revised ITR deadline for specified audit cases

For taxpayers covered by the specified audit category, the deadline for filing the income-tax return for AY 2026-27 has been extended from October 31, 2026, to November 21, 2026.

• Tax audit report: October 21, 2026

• Income-tax return: November 21, 2026

The extension is specifically for the taxpayers covered by the relevant provision mentioned in the CBDT circular.

What taxpayers should check

Taxpayers should look at each compliance requirement separately. The extension of the audit report and ITR deadlines does not automatically shift every other tax-related due date.

In particular, TDS/TCS payments, quarterly statements and other prescribed forms continue to have their respective deadlines unless a separate extension applies.