Due Dates of Income Tax & TDS Returns — Comparative Tool: Income Tax Act, 1961 vs Income Tax Act, 2025 (w.e.f. 01.04.2026)
Due Date Lookup
Select the type of return / compliance from the dropdown. Tool displays the due date, applicable form, governing section and penalty under Old Act 1961 and New Act 2025 side-by-side, along with key changes and legal citations.
7
Categories
35+
Compliances
25+
Forms
2
Acts Compared
Tip: type a few letters in the dropdown to jump quickly (e.g. "TDS", "Trust", "Adv").
FY 2025-26 is the LAST year governed by Old Act 1961. FY 2026-27 onward is governed by New Act 2025 (term "Tax Year" replaces "Previous Year / AY").
Additional Conditions
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Disclaimer: This tool is intended as a quick-reference comparator. Statutory due dates can be extended by CBDT notification or court order. Always verify the latest notifications before filing. Final responsibility for compliance rests with the assessee. Section numbers under the Income-tax Act, 2025 are as per the Act notified in August 2025; certain Form numbers under the proposed Income-tax Rules, 2026 are subject to final notification.
Quick Reference Charts
Comprehensive due-date charts for all categories — Old Act 1961 (left columns) vs New Act 2025 (right columns). Use the search box to filter, or click any tab to switch category.
