TDS Deposit Due Dates 2026-27: Monthly, March and Special Cases
The Income-tax Act changed from April 2026, but the core TDS deposit timelines continue. See the monthly, March and challan-cum-statement timing rules.
By Team assureOfficeINDIA LAW BY ASSUREOFFICE
Income Tax
Practical guides to returns, tax audit, assessments and notices.
Latest articles
84 articlesIncome-tax Act 2025: Old TDS Sections vs Section 392 and 393
From 1 April 2026, salary TDS is under Section 392 and most other TDS categories are consolidated under Section 393. Old section numbers can cause filing errors for new-law transactions.
By Team assureOfficeSection 194T TDS on Partner Remuneration and Interest: 2026 Guide
Section 194T introduced 10% TDS on specified payments to partners from 1 April 2025. From 1 April 2026, the same payment category is reported under the new Act framework.
By Team assureOfficeForm 3CD Clause 22 and Section 43B(h): MSME Reporting Explained
Clause 22 and Section 43B(h) require careful MSME vendor identification, payment-period testing and year-end review. This guide explains the practical workflow.
By Team assureOfficeForm 3CD Checklist for AY 2026-27: Practical Tax Audit Review
Use this practical Form 3CD checklist to organise tax audit work for AY 2026-27, from depreciation and MSME reporting to TDS, GST and cash-transaction checks.
By Team assureOfficeForm 3CA vs Form 3CB: Which Tax Audit Report Applies for AY 2026-27?
Form 3CA applies where accounts are audited under another law, while Form 3CB applies in other tax audit cases. Form 3CD accompanies both for AY 2026-27.
By Team assureOfficeSection 44ADA vs Tax Audit for Professionals: ₹50 Lakh or ₹75 Lakh?
The ₹75 lakh Section 44ADA limit applies only where the prescribed cash-receipt condition is satisfied. This guide explains how the scheme interacts with tax audit.
By Team assureOfficeSection 44AD vs Tax Audit: When Is Audit Required?
Section 44AD can simplify taxation for eligible small businesses, but turnover, cash receipts, declared profit and prior-year history all matter for tax audit.
By Team assureOfficeTax Audit Applicability under Section 44AB: Limits for AY 2026-27
Understand the business and professional tax audit limits for AY 2026-27, including the ₹10 crore cash-condition threshold and the interaction with presumptive taxation.
By Team assureOfficeTax Audit Due Date Extension 2026: Current Position for AY 2026-27
The tax audit report for ordinary AY 2026-27 audit cases is currently due on 30 September 2026. This practical update explains the present position and what firms should complete now.
By Team assureOfficeTax Audit Deadline 2026: Why CAs Are Asking for More Time
The tax audit due date for AY 2026-27 is currently 30 September 2026, while professional bodies are seeking more time. See why the new non-corporate financial statement format is adding to year-end workload.
By Team assureOfficeMaster File & CbCR Filing for AY 2026-27: Upcoming Due Dates, Applicability, Forms & FAQs
A practical guide to Master File and Country-by-Country Reporting for AY 2026-27, covering Forms 3CEAA, 3CEAB, 3CEAC, 3CEAD and 3CEAE, thresholds, due dates, foreign-parented groups, penalties, Form 3CEB interaction and detailed FAQs.
By Team assureOffice