November 7

Income Tax

Monthly payment of TDS on all types of payments (Except in the case where amounted is credited in the Month of March 31)

Form: Challan Form ITNS 281 See: Rule 30(2)

November 7

Income Tax

Monthly payment of TCS u/s 206C (other than government assessee)

Form: Challan Form ITNS 281 See: Rule 37CA

November 7

Income Tax

Last date of submission of declaration i.e., for no TCS u/s 206C(1A) obtained from manufacturer to the Commissioner/Chief Commissioner of Income Tax as the case may be.

Form: Form No. 27C See: Rule 37C

November 7

Equalisation Levy

Collection and recovery of equalisation levy on specified services

Form: Challan No. 285 See: Section 166

Equalisation levy so deducted during any calendar month in shall be paid by every assessee to the credit of the Central Government by the seventh day of the month immediately following the said calendar month.

November 7

FEMA

Details of remittances made by NRO account

Form: Form Part VI of Annex - I See: Master Direction - Under FEMA Act

Remittances made out of NRO accounts up to 1 million USD per calendar year - Facilities to NRIs/PIOs and foreign nationals - liberalisation.

November 7

FEMA

Reporting of actual transactions of External Commercial Borrowings (ECB)

Form: Form ECB 2 See: Master Direction - Under FEMA Act

This return should be filled in for all categories of ECB. It should be submitted within 7 working days from the close of the month. If there is no transaction during a particular period, a Nil Return should be submitted.

November 7

Income Tax

Securities Transaction Tax - Due date for deposit of tax collected during any calendar month

See: Section 100 - Rule 5 - Rule 5A - Rule 6

The collected STT (Securities Transaction Tax) must be submitted to the Central Government by the seventh day of the month following the relevant calendar month by a securities transaction tax challan.

November 7

Income Tax

Commodities Transaction Tax (CTT) - Due date for deposit of tax collected during any calendar month

See: Rule 5 - Section 119

The collected CTT (Commodities Transaction Tax) must be submitted to the Central Government by the seventh day of the month following the relevant calendar month by a commodities transaction tax challan.

November 10

FEMA

Resident Deposits-Comprehensive Single Return (NRD-CSR)

Form: Form - NRO Account-Part VI (Annex II) See: Master Direction - Under FEMA Act

Non-resident deposits comprehensive single return on NR/FCNR deposits and their transactions in a month.

November 10

GST

TDS - Return for Tax Deducted at Source

Form: GSTR - 7 See: Rule 66 - Section 51

Every registered person required to deduct tax at source under section 51

November 10

GST

TCS - Statement for tax collection at source

Form: GSTR - 8 See: Rule 67 - Section 52

November 10

FEMA

Summary statement of sale and purchase of foreign currency notes

Form: Form - FLM 8 for FFMCs See: Master Direction - Money Changing Activities - Master direction - under FEMA Act

November 10

FEMA

Summary statement of sale and purchase of foreign currency notes

Form: Form - FLM 8 for ADs Category-II See: Master Direction - Money Changing Activities - Master direction - under FEMA Act

November 10

FEMA

Form for reporting of details of Trade Credit

Form: Form Trade Credit (TC) See: Master Direction - Under FEMA Act - Master Circular

November 10

FEMA

Import of gold by EOUs, units in SEZ/EPZ and nominated agencies (Monthly)

Form: Form - Return Code R132 See: Master Direction - Under FEMA Act

November 11

GST

Details of outward supplies of goods or services [ For the Turnover exceeding 5 Cr or opted to file monthly return ]

Form: GSTR - 1 See: Rule 59 - Section 37 - Notification no. 83/2020

According to Section 37, the due date of filling of Form GSTR-1 is the 10th of the succeeding month. However, this due date has been extended to the 11th of the succeeding month as per Notification No. 83/2020.

November 11

PF ESI

Return of contribution for each ESIC contribution period to be submitted to the branch office each half year duly enclosed all the paid challan for the period of April to September within 42 days of expiry of each contribution period

November 13

GST

ISD - Return for input service distributor

Form: GSTR - 6 See: Rule 65 - Section 20

Every Input Service Distributor.

November 13

GST

Return by non-resident taxable person

Form: GSTR - 5 See: Rule 63 - section 27 - Section 39(5)

Non- Resident Taxpayers need to file return in Form GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, validity of registration is more than one month, monthly return (s) should be) should be filed by 13th of the month (applicable from October 2022) and 20th of the month(for return periods from July 2017 till Sep 2022) succeeding the tax period or within seven days of closing the business whichever is earlier.

November 14

Income Tax

Issuance of certificate of tax deducted at source under section 194IA

Form: Form No. 16B See: Section 194IA - Rule 31(3A)

November 14

Income Tax

Issuance of certificate of tax deducted at source under section 194IB

Form: Form No. 16C See: Section 194IB - Rule 31(3B)

November 14

Income Tax

Issuance of certificate of tax deducted at source under section 194M

Form: Form No. 16D See: Section 194M - Rule 31(3C)

November 14

Income Tax

Issuance of certificate of tax deducted at source under section 194S

Form: Form No. 16E See: Section 194S - Rule 31(3D)

November 15

Income Tax

Furnishing TDS/TCS Book Adjustment Statement by an office of the Government

Form: Form No. 24G See: Rule 30 - Rule 37CA

November 15

Income Tax

Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of trading in derivatives in which client codes been modified after registering in the system.

Form: Form No. 3BB See: Rule 6DDA - Section 43(5)(d)

A stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of proviso to clause (5)(d) of section 43.

November 15

Income Tax

Due date for furnishing statement in Form No. 3BC by a recognised association in respect of trading in commodities in which client codes have been modified after registering in the system.

Form: Form no. 3BC See: Rule 6DDC - Section 43(5)(e)

A recognised association is required to fulfil to be notified as a recognised association for the purposes of the proviso to clause (5)(e) of section 43.

November 15

Income Tax

Quarterly issuance of certificate of tax deducted at source (other than salary) for the quarter ending June 30,September 30 or December 31

Form: Form No. 16A See: Rule 31

November 15

PF ESI

Monthly - Payment of Provident Fund Contribution for the previous month (plus grace period of 5 days)

In case of delay, interest will be charged from 16th day.

November 15

PF ESI

Monthly - Payment of ESI Contribution for the previous month

The ESIC had changed the Payment Due Date from “Within 21 days" To “Within 15 Days” with effect from the contribution for the month of June 2017.

November 15

PF ESI

Monthly - EPF - Return of Employees qualifying for membership to the EPF for the first time during previous month.

November 15

PF ESI

Monthly - EPF - Return of member leaving service during the previous month

November 15

PF ESI

Exempted establishment - EPS/ EDLIS - Monthly Return of members joining service during the previous month.

November 15

PF ESI

Exempted extablishment - EPS/EDLIS - Monthly Return of Members Leaving Service During the previous Month

November 15

FEMA

Monthly Report to be submitted by the AD-Category II for the every month

Form: Monthly Report by the AD-Category II See: Section 10

November 20

GST

OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

Form: GSTR - 5A See: Rule 64 - Section 14

Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person

November 20

GST

Details of Outward Supplies and inward supplies and payment of Tax [ Monthly Return ]

Form: GSTR - 3B See: Rule 61 - Section 37 - Section 38

November 25

PF ESI

Monthly - Consolidated Statement of dues and remittance under EPF Scheme, 1952, EPS 1995 and Employees' Deposit Linked Insurance Scheme, 1976 of the previous month to which the dues relate.

November 29

FEMA

Return on portfolio investment by Indian companies/ Resident individuals by way of ESOP/ employee benefit schemes/ mutual funds/ alternative investment funds/ venture capital funds

Form: Form OPI See: Master Direction - Under FEMA Act

A person resident in India other than a resident individual, making any Overseas Portfolio Investment (OPI) or transferring such investment by way of sale, shall report the same in Form OPI.

November 29

Corporate Laws

Issue of securities in dematerialised form by unlisted public companies

Form: Form No. PAS-6 See: Rule 9A

November 30

Transfer Pricing

Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year

Form: Form No. 3CEAA See: Section 92D(4) - Rule 10DA

November 30

Transfer Pricing

Due date to exercise option of safe harbour rules for international transaction

Form: Form No. 3CEFA See: Section 92CE - Rule 10TE

November 30

Transfer Pricing

Annual Compliance Report on Advance Pricing Agreement

Form: Form No. 03CEF See: Rule 10O

November 30

Income Tax

Challan cum statement on transfer of certain immovable property other than agricultural land

Form: Form No.26QB See: Section 194IA - Rule 30(2A) - Rule 31(3A) - Rule 31A(4A)

November 30

Income Tax

Annual statement (of income distributed during the financial year 2014-2015) by business trust to be electronically submitted to the Principal Commissioner /Commissioner

Form: 64A See: 12CA(2)(i)

November 30

Income Tax

Statement of Income distribution by venture capital company or venture capital fund in respect of income distributed during 2014-2015

Form: 64 See: 12C

November 30

Income Tax

Due date of filing of return in the case of an assessee, which is required to furnish a report referred to in section 92E

See: Section 139

November 30

Income Tax

Deposit of Income Tax - Self-assessment tax

Form: ITNS - 280 See: Section 140A

November 30

Income Tax

Challan cum statement on payment of rent by certain individuals or Hindu undivided family

Form: Form No. 26QC See: Section 194IB - Rule 30(2B) - Rule 31(3B) - Rule 31A(4B)

November 30

Income Tax

Challan cum statement on payment of certain sums by certain individuals or Hindu undivided family

Form: Form No. 26QD See: Section 194M - Rule 30(2C) - Rule 31(3C) - Rule 31A(4C)

November 30

Income Tax

Furnishing of challan cum statement by specified person in respect of tax deducted on payment on transfer of virtual digital asset

Form: Form No. 26QE See: Section 194S - Rule 30(2D) - Rule 31A(4)

November 30

Income Tax

Form of particular furnished for the claiming deduction u/s 10A(1B)(b) is to be allowed and credited to a reserve account to be created and utilised for the purposes of the business in respect of acquiring new machinery or plant.

Form: Form 56FF See: Section 10A - Rule 16DD

If due date of submission of return of income is November 30.

November 30

Income Tax

Declaration form to be fled by the assessee claiming deduction under section 80GG in respect of rent

Form: Form 10BA See: Section 80GG - Rule 11B

If due date of submission of return of income is November 30.

November 30

Income Tax

Furnishing a form for claiming relief under section 89(1) by a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body when arrears or in advance receipt of salary

Form: Form 10E See: Section 89(1) - Rule 21AA

If due date of submission of return of income is November 30.

November 30

Income Tax

Application for exercise of option under of section 115BAC(6)(i) or withdrawal of option under the proviso to section 115BAC(6) of the Income-tax Act, 1961

Form: Form 10IEA See: Section 115BAC - Rule 21AGA

If due date of Submission of return of income is November 30.

November 30

Income Tax

Application for exercise of option under section 115BAD(5) [i.e cooperative societies] of the Income-tax Act, 1961

Form: Form No. 10IF See: Section 115BAD - Rule 21AH

If due date of submission of return of income is November 30.

November 30

Income Tax

Furnishing the form for exercise of option under section 115BAE(5) [ i.e. new manufacturing co-operative societies] of the Income-tax Act, 1961

Form: Form No. 10IFA See: Section 115BAE - Rule 21AHA

If due date of submission of return of income is November 30.

November 30

Income Tax

For claiming deduction u/s 80QQB(3) furnishing certificate in form, along with return of income.

Form: Form No. 10CCD See: Section 80QQB - Rule 19AC

If due date of submission of return of income is November 30

November 30

Income Tax

For claiming deduction u/s 80RRB(2) furnishing certificate in form, along with return of income.

Form: Form No. 10CCE See: Section 80RRB - Rule 19AD

If due date of submission of return of income November 30.

November 30

Income Tax

Form of report of accountant to be furnished under section 80LA(3) of income tax act, 1961

Form: Form 10CCF See: Section 80LA - Rule 19AE

If due date of submission of return of income if November 30. No deduction under this section shall be allowed unless the assessee furnishes along with the return of income.

November 30

Corporate Laws

Annual Return to be filled by Auditor with the National Financial Reporting Authority

Form: Form No. NFRA -2 See: Rule 5

November 30

Income Tax

Application for exercise of option under section 115BAA(5) of the Income - tax Act, 1961

Form: Form 10IC See: Section 115BAA(5) - Rule 21AE

if due date of submission of return of income is November 30

November 30

Income Tax

Application for exercise of option under section 115BAB(7) of the Income-tax Act, 1961

Form: Form 10ID See: Section 115BAB(7) - Rule 21AF

If due date of Submission of return of income is November 30.

November 30

Income Tax

Application for exercise of option under section 115BA(4) of the Income-tax Act,1961

Form: Form 10IB See: Section 115BA - Rule 21AD

if due date of submission of return of income is November 30.

November 30

Income Tax

Audit Report from an accountant to be furnished under section 35(2AB) relating to in-house scientific research and development facility

Form: Form 3CLA See: Section 35(2AB) - Rule 6

if due date of submission of return of income is November 30

November 30

Income Tax

The income statement provided by a securitisation trust to its investors shall be furnished to the Principal Commissioner or the Commissioner of Income-tax within whose jurisdiction the principal office of the securitisation trust is situated.

Form: Form 64E See: Section 115TCA - Rule 12CC

November 30

Income Tax

Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F.

See: Rule 5D - Rule 5E - Rule 5F - Section 35

if due date of submission of return of income is November 30.

November 30

Income Tax

Furnish an annual compliance report to Director General of Income-tax (International Taxation) for each year covered in the agreement.

Form: Form 3CEF See: Rule 10O

if due date of submission of return of income is October 31

November 30

Income Tax

The company must furnish a certificate in specified form, verified by an accountant, to the Assessing Officer, including production details with its income tax return for the relevant assessment year and the next five years.

Form: Form 62 See: Rule 9C - Section 72A

If due date of submission of return of income is November 30.

November 30

Income Tax

Furnishing Certificate of accountant along with return (i.e. ITR) in respect of compliance to the provisions of clause (23FE) of section 10 by the notified Pension Fund.

Form: Form 10BBC See: Section 10(23FE) - Rule 2DB

If due date of submission of return of income is November 30.

November 30

Income Tax

Furnishing statement of eligible investment received along with return of income.

Form: Form 10BBD See: Section 10(23FE) - Rule 2DCA

If due date of submission of return of income is November 30.

November 30

Income Tax

Furnishing of annual statement of exempt income under section 10(23FF) by specified fund under section 10(4D) (i.e. being a category-III AIF).

Form: Form 10II See: Section 10(23FF) - Rule 2DD

if due date of submission of return of income is November 30.

November 30

Transfer Pricing

Authorization for claiming deduction in respect of any payment made to any financial institution located in a Notified jurisdictional area.

Form: Form 10FC See: Section 94A - Rule 21AC

For the purpose of any payment made to any financial institution located in a notified jurisdictional area shall be allowed under this Act, unless the assessee furnishes an authorisation in the prescribed form authorising the Board or any other income-tax authority acting on its behalf to seek relevant information from the said financial institution on behalf of such assessee.

November 30

Income Tax

Furnished annual Statement of Exempt Income under rule 21AJA(2) and taxable income under rule 21AJAA(2) by specified fund.

Form: Form 10IK See: Section 10(4D) - Section 115AD - Rule 21AJA - Rule 21AJAA

If due date of submission of return of income is November 30.

November 30

Income Tax

Report from an accountant to be furnished for purpose of section 9A regarding fulfilment of certain conditions by an eligible investment fund

Form: Form 3CEJA See: Section 9A - Rule 10V

November 30

Income Tax

Option to exercise under Rule 21AAA(1) for the taxation of income derived from a retirement benefit account held in a notified country, available to the specified individual.

Form: Form 10EE See: Section 89A - Rule 21AAA

if due date of submission of return of income is November 30.

November 30

Income Tax

Furnishing certificate of foreign inward remittance

Form: Form 10H See: Rule 29A

Certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of section 80QQB and sub-section (3) of section 80RRB.

November 30

Income Tax

Certificate of the medical authority for certifying person with disability, severe disability, autism, cerebral palsy and multiple disability for purposes of section 80DD and section 80U.

Form: Form 10IA See: Section 80DD - Section 80U - Rule 11A

If due date of submission or return of income is November 30.

November 30

Income Tax

Furnishing tax audit report by the every electoral trust to the Commissioner of Income-tax or the Director of Income-tax having jurisdiction over the electoral trust.

Form: Form 10BC See: Rule 17CA(12) - Section 13B

Every electoral trust shall get its accounts audited by an accountant and furnish the audit report in Form No. 10BC along with particulars forming part of its Annexure, to the Commissioner of Income-tax or the Director of Income-tax having jurisdiction over the electoral trust.

November 30

Income Tax

Furnishing the annual statement of exempt income under section 10(4D) of the Income-tax Act, 1961.

Form: Form 10IG See: Section 10(4D) - Rule 21AI - Rule 21AIA

If due date of submission of return of income is November 30.

November 30

Income Tax

Furnishing the annual statement of income eligible for concessional taxation by specified fund under section 115AD of Income Tax Act, 1961.

Form: Form 10IH See: Section 115AD - Rule 21AJ

If due date of submission of return of income is November 30.

November 30

Income Tax

Furnishing Form for Opting for taxation of income by way of royalty in respect of Patent

Form: Form 3CFA See: Section 115BBF - Rule 5G

If due date of submission of return of income November 30.

November 30

Income Tax

Income attributable to assets located in India under section 9 of the Income-tax Act, 1961

Form: Form 3CT See: Section 9 - Rule 11UC

If due date of submission of return of income is November 30.

November 30

Income Tax

Furnishing details of amount attributed to capital asset remaining with the specified entity.

Form: Form 5C See: Section 45 - Rule 8AB

if due date of submission of return of income is November 30.

November 30

Income Tax

Furnishing a tax audit report for claiming deduction under section 80-I or 80-IA or 80-IB or 80-IC

Form: Form 10CCB See: Rule 18BBB - Section 80I - Section 80IA - Section 80IB

If due date of submission of return of income is November 30.

November 30

Income Tax

In the case of a person not being an individual or a Hindu undivided family or a company or a person or Person filling ITR 7.

Form: ITR 5 See: Section 139 - Section 92E - Rule 12(1)(e)

if assessee that is required to submit a report under section 92E pertaining to international or specified domestic transaction(s).

November 30

Income Tax

In the case of a person being an individual or a Hindu undivided family and having income under the head business or profession.

Form: ITR 3 See: Section 139 - Section 92E - Rule 12(1)(d)

If assessee that is required to submit a report under section 92E pertaining to international or specified domestic transaction(s). If any individual or Hindu undivided family referred to in clause (a)(i.e. ITR 1) or clause (c)(i.e. ITR 2) or clause (ca)(i.e. ITR 4) of rule 12(1) does not fulfill the condition.

November 30

Income Tax

For Companies other than companies claiming exemption under section 11

Form: ITR 6 See: Rule 12(1)(f) - Section 139 - Section 92E

In the case of a company not being a company to which rule 12(1)(g) applies. if assessee that is required to submit a report under section 92E pertaining to international or specified domestic transaction(s).

November 30

Income Tax

For persons including companies whether or not registered under section 25 of the Companies Act required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only.

Form: ITR 7 See: Rule 12(1)(g) - Section 139 - Section 92E

If assessee that is required to submit a report under section 92E pertaining to international or specified domestic transaction(s).