Income Tax Compliance Calendar for December, 2022

 

For ready reference, we've put together a compliance calendar under Income Tax Act, 1961 for the month of December 2022.

S No	Compliance	Due date December, 2022
1	Due date of depositing TDS/TCS liabilities under the Income Tax Act, 1961 for the previous month	07-12-2022
2	​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2021 has been paid without the production of a challan. ​Third instalment of advance tax for the assessment year 2023-24 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2022 ​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2022 ​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October, 2022 ​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of November, 2022 Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October, 2022 (Applicable in case of specified person as mentioned under section 194S)	15-12-2022
3	​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2022 ​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of November, 2022 ​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2022 ​Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2021 to December 31, 2021) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of November, 2022	30-12-2022
4	​Filing of belated/revised return of income for the assessment year 2022-23 for all assessee (provided assessment has not been completed before December 31, 2022)	31-12-2022