General due date for return filing
Companies in India are required to file their income tax returns by a specific deadline each year. The due date depends on whether the company is subject to audit.

• Companies not requiring audit must file by thirty first July
  
• Companies requiring audit must file by thirty first October
  
• Companies with international transactions must meet earlier deadlines
  
• The financial year runs from first April to thirty first March
  

Deadline for filing audited returns
Companies subject to tax audit under section 44AB must follow a different deadline. These companies also need to submit audited financial statements with the return.

• Audit report must be filed by thirtieth September
  
• Income tax return must be filed by thirty first October
  
• This includes both domestic and foreign companies under audit
  
• Delay attracts interest and may affect statutory compliance
  

Timeline for filing transfer pricing reports
Companies engaged in international or specified domestic transactions must submit transfer pricing reports. These documents require specialized certification and early submission.

• Form 3CEB must be submitted by thirty first October
  
• Transfer pricing documentation must support all related party transactions
  
• Chartered accountant certification is mandatory for filing
  
• Delay may attract penalty for non-compliance with reporting norms
  

Advance tax payment deadlines
Companies must pay advance tax in four installments during the year. These dates are fixed and applicable to all corporate taxpayers.

• First installment is due by fifteenth June
  
• Second installment is due by fifteenth September
  
• Third installment is due by fifteenth December
  
• Fourth and final installment is due by fifteenth March
  

Due date for TDS return submission
Companies deducting tax at source must file quarterly TDS returns. Each quarter has a specific due date for submission and correction, if required.

• First quarter return is due by thirty first July
  
• Second quarter return is due by thirty first October
  
• Third quarter return is due by thirty first January
  
• Fourth quarter return is due by thirty first May
  

Late filing consequences for companies
Missing the income tax filing due date can result in interest, penalties, and disqualification of deductions. Timely filing ensures smooth assessment and compliance.

• Interest under section 234A applies for late payment
  
• Late filing fee under section 234F may be levied
  
• Losses cannot be carried forward without timely filing
  
• Scrutiny risk increases when deadlines are not met
  

Recommended practices for meeting deadlines
Companies should prepare their accounts early and coordinate with auditors. Using reminders and professional support ensures timely and accurate filing.

• Reconcile accounts monthly to avoid last-minute errors
  
• Appoint a tax consultant for filing and review
  
• Track calendar deadlines using finance software
  
• Begin audit and tax planning at the start of each financial year