Business & Corporate Tax Compliance Roadmap: Statutory Deadlines

व्यवसाय एवं कंपनी कर अनुपालन कैलेंडर

Comprehensive compliance roadmap for Sole Proprietorships, Partnerships, LLPs, and Corporate Companies: Advance tax schedules, statutory Tax Audit reports under Section 44AB, and corporate ITR filing timelines.

Written by: Author Profile

Direct Tax & CA Review Panel

Chartered Accountancy Review Panel • Senior Direct Tax Review Desk

Reviewed & Fact-Checked by: Technical Review Panel

Tax Law & Dispute Review Desk

Tax Litigation & Legal Review Panel • Tax Appeal & Procedure Review Desk

Published: 1st April 2026•Last Updated: 15th August 2026•Last Reviewed: 15th August 2026

Key Statutory Highlights (FY 2026-27 (AY 2027-28))

Advance Tax Schedule: 15% by 15th Jun, 45% by 15th Sep, 75% by 15th Dec, 100% by 15th Mar.

Section 44AB Tax Audit Report (Form 3CA/3CB & 3CD): Must be submitted by a Chartered Accountant on or before 30th September of the Assessment Year.

Audited ITR Filing (ITR-3 / ITR-5 / ITR-6): Due by 31st October of the Assessment Year.

Transfer Pricing Report (Form 3CEB): Due by 31st October for entities with international or specified domestic transactions; corresponding ITR due by 30th November.

Presumptive 44AD/44ADA: 100% advance tax payable in single installment by 15th March; ITR-4 due by 31st July.

Who is Eligible & When Does it Apply?

Applicability #1

All commercial enterprises, manufacturing units, trading firms, and corporate entities.

Step-by-Step Procedure & Compliance Roadmap

Quarterly Advance Tax Payments

Estimate annual profit and remit quarterly advance tax via e-Pay Tax.

Complete Statutory Audit by August

Finalize financial accounts and ledger reconciliations with statutory auditors.

Upload Tax Audit Report by 30th September

Ensure CA uploads Form 3CA/3CD on the e-filing portal.

File Corporate ITR by 31st October

Submit Form ITR-5 (LLP) or ITR-6 (Company) with Class 3 DSC.

Mandatory Documents Checklist

Audited Financials, Tax Audit Report Form 3CD, Bank Statements, Advance Tax Challans

Common Mistakes & Compliance Risks to Avoid

•Missing 30th September Tax Audit deadline (attracts penalty u/s 271B of 0.5% turnover up to ₹1.5L).

•Underpaying Q1/Q2 advance tax.

Frequently Asked Questions

What is the penalty for late filing of corporate ITR-6?

Late fee under Section 234F up to ₹5,000, plus mandatory interest under Section 234A @ 1% per month on unpaid tax, and loss of right to carry forward business losses.

Interactive Tax Calculators

Business Tax Calculator

Related Tax Knowledge

Company Taxation Guide Interactive Compliance Calendar

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🛡️ Educational Disclaimer: FinSetu India is an independent educational guidance and calculation platform. Content is published for general citizen awareness based on applicable laws as of FY 2026-27 (AY 2027-28). We do not provide personalized legal/tax advice or file returns directly. Verify current applicable rules on official portals or consult a qualified Chartered Accountant / Tax Lawyer.