November 2025 income tax calendar: From AY 2025-26 ITR filing to TDS deposit, what deadlines lie ahead?

With the month of November beginning this Saturday, it is vital to keep in mind deadlines for various income tax processes.

November brings with it several compliance deadlines, including TDS deposits, AY 2025-26 Income Tax Return (ITR) filing under Transfer Pricing regulations, and Form 27C submission.

Ensuring compliance well before these deadlines will not only prevent unwanted penalties under various sections of the Income Tax Act, but can also prevent tension arising from last-minute portal issues.

Here are the most important deadlines for this month:

November 7, 2025

a) Tax deducted (TDS) or collected (TCS) for October 2025 needs to be deposited on this date. However, government offices are required to pay the central government on the same day, if no challan is used to deposit the tax.

b) Declarations received in Form 27C from buyers, for October 2025, need to be uploaded on this date.

November 14, 2025

a) This is the last date for issuing TDS certificates for tax deducted in September 2025 under the following sections:

  • Section 194-IA (payment on the transfer of certain types of immovable property)
  • Section 194-IB (rent payments by certain categories of individuals/HUFs)
  • Section 194M (payments made to contractors and professionals by individuals/HUFs)
  • Section 194S (transfer of virtual digital assets by specified persons)

November 15, 2025

a) This is the last date to furnish quarterly TDS certificates (excluding salary payments) for the quarter ending on September 30, 2025.

b) Government offices need to file Form 24G (for October 2025)—in the case of TDS/TCS that were paid without challans—by this deadline.

c) This is the last date for recognised associations and stock exchanges to submit Form 3BB statements for transactions where client codes were modified in October 2025.

November 30, 2025

a) Challan-cum-statements for TDS deducted in October 2025—under sections 194-IA, 194-IB, 194M, and 194S—must be submitted by this deadline.

b) This is the deadline for filing AY 2025–26 Income Tax Returns (ITR). This deadline specifically applies to assessees required to submit a report under section 92E, which relates to international transactions, as well as certain domestic ones.

c) Constituent entities of international groups must also file their Form 3CEAA reports for FY 2024-25 (AY 2025-26) by this date.

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