Introduction
Tax compliance is a critical component of corporate governance and financial discipline for any business entity. For a One Person Company (OPC), which enjoys the status of a private limited company with simplified governance, adherence to tax deadlines ensures smooth operations, avoidance of penalties, and enhanced credibility. An OPC is subject to various tax-related obligations, including income tax returns, advance tax payments, Tax Deducted at Source (TDS) filings, and Goods and Services Tax (GST) compliances where applicable. Understanding these deadlines in detail is essential for timely submissions, maintaining statutory compliance, and optimizing financial planning.

Income Tax Return (ITR) Filing Deadline
OPCs are required to file their income tax return using Form ITR-6 unless they opt for special provisions. The due date for ITR filing for an OPC is 31st October of the assessment year, provided the company is subject to a statutory audit. If the audit is not applicable, the due date remains 31st July, although in most cases, OPCs must undergo an audit and therefore adhere to the later deadline. Filing beyond the due date attracts late fees under Section 234F, and the company may also lose the benefit of carrying forward certain losses.

Advance Tax Payment Deadlines
As per Section 208 of the Income Tax Act, OPCs must pay advance tax if the total tax liability exceeds ₹10,000 in a financial year. The payment is to be made in four installments:
15% by 15th June
45% by 15th September
75% by 15th December
100% by 15th March
Failure to pay advance tax on time results in interest under Sections 234B and 234C. Timely payment ensures that the tax burden is evenly distributed throughout the year and helps avoid interest liabilities at the end of the year.

Tax Audit Report Filing Deadline
If an OPC’s turnover exceeds ₹1 crore in a financial year, or if it is required to undergo a tax audit under Section 44AB of the Income Tax Act, it must file the audit report in Form 3CA/3CB and 3CD by 30th September of the assessment year. This deadline precedes the income tax return filing date. Timely filing of the audit report is crucial to validate the income reported and support claims made in the tax return.

TDS Deduction and Return Filing
OPCs deduct TDS on payments such as salaries, professional fees, rent, and contractor payments as per the applicable thresholds and rates. The deducted TDS must be deposited with the government by the 7th of the following month in which the deduction was made. In addition, TDS returns must be filed quarterly in the following formats:
Form 24Q for salaries
Form 26Q for non-salary payments
The deadlines for filing quarterly TDS returns are:
Q1 (April–June): 31st July
Q2 (July–September): 31st October
Q3 (October–December): 31st January
Q4 (January–March): 31st May
Late filing or failure to file these returns attracts penalties under Section 234E and interest under Section 201(1A).

GST Filing Deadlines (If Applicable)
If an OPC is registered under GST, it must comply with monthly or quarterly GST return filings depending on the chosen scheme. For monthly filers under the regular scheme, the deadlines are:
GSTR-1 (Outward supplies): 11th of the next month
GSTR-3B (Summary return): 20th of the next month
For quarterly filers under the QRMP scheme:
GSTR-1: 13th of the month following the quarter
GSTR-3B: 22nd or 24th, depending on the state
Non-compliance attracts late fees, interest on unpaid tax, and blockage of input tax credit, severely impacting cash flow and vendor relationships.

Filing of Form DPT-3 (Loan Disclosure)
Although not directly a tax form, Form DPT-3 is a mandatory annual return related to loans and financial liabilities that may affect tax and compliance scrutiny. It must be filed by 30th June every year, disclosing whether the company has accepted any deposits or has outstanding non-deposit liabilities. Accurate filing is important as misreporting can lead to penalties and scrutiny during tax assessments.

Annual ROC Filings Impacting Tax Compliance
While not tax filings per se, Forms AOC-4 (financial statements) and MGT-7A (annual return) must be filed with the Registrar of Companies. These are due by 27th September and 29th November respectively, assuming the financial year ends on 31st March. These documents often support the information provided in tax returns and are cross-verified during audits and assessments. Delays in these filings may result in additional scrutiny by tax authorities and complicate tax proceedings.

Conclusion
Tax compliance for an OPC involves a series of structured filings and payments throughout the financial year. From advance tax installments and TDS returns to statutory audit reports and GST submissions, each deadline serves a critical function in maintaining regulatory discipline. Non-compliance can lead to penalties, interest, loss of deductions, and reputational damage. By tracking these due dates and aligning them with internal accounting processes, OPCs can ensure smooth financial operations, uphold transparency, and demonstrate responsible corporate behavior. A well-maintained tax compliance calendar is a vital tool for any OPC aspiring to grow with credibility and fiscal prudence.

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