Key dates

Deadlines & Effective Dates

A running calendar of the dates that matter in corporate law - filing deadlines, effective dates of new frameworks and the milestones a board should have in view well before they arrive.

Approaching

21 Oct 2026
In 19 days
Investor grievance report - Q2 FY 2026-27
SEBI & Securities Law · SEBI
Statement of investor complaints under Regulation 13(3) of the LODR Regulations.
Source
21 Oct 2026
In 19 days
Corporate governance report - Q2 FY 2026-27
SEBI & Securities Law · SEBI
Listed entities file the quarterly governance report under Regulation 27(2) of the LODR Regulations within 21 days of the quarter end.
Source
21 Oct 2026
In 19 days
Quarterly shareholding pattern disclosure - Q2 FY 2026-27
SEBI & Securities Law · SEBI
Listed companies must disclose their shareholding pattern within twenty-one days from the end of each quarter under Regulation 31 of the SEBI (LODR) Regulations, 2015. Q2 of FY 2026-27 closes on 30 September 2026.
Within 21 days of quarter end
30 Oct 2026
In 28 days
Reconciliation of share capital audit report
SEBI & Securities Law · SEBI
Quarterly report under Regulation 76 of the SEBI (Depositories and Participants) Regulations, due within 30 days of the quarter end.
Source
30 Oct 2026
In 28 days
LLP statement of account and solvency
Company law · Ministry of Corporate Affairs
Form 8 for limited liability partnerships, for the financial year ended 31 March 2026.
Source
30 Oct 2026
In 28 days
Annual financial statements filing
Company law · Ministry of Corporate Affairs
Audited financial statements for FY 2025-26 to be filed within thirty days of the annual general meeting under Section 137 of the Companies Act, 2013. For a company holding its AGM on 30 September 2026, the outer date is 30 October 2026. Filed in Form AOC-4.
Within 30 days of the AGM
Source
31 Oct 2026
In 29 days
Quarterly TDS return - Q2 FY 2026-27
Tax & Finance · CBDT
Statements of tax deducted at source for the quarter ended 30 September.
Source
31 Oct 2026
In 29 days
Income tax return filing for companies - FY 2025-26
Tax & Finance · CBDT
Companies are required to file their income tax return for the financial year 2025-26 by 31 October 2026 under section 139(1) of the Income-tax Act, 1961, unless the due date is extended by notification. Companies requiring tax audit or with international transactions have a later due date.
Due date unless extended
31 Oct 2026
In 29 days
MSME supplier payment return
Company law · Ministry of Corporate Affairs
Specified companies with dues outstanding beyond forty-five days to micro or small enterprise suppliers must file the April to September return by 31 October, under the Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 made under Section 405 of the Companies Act, 2013. Filed in MSME Form 1.
Half-yearly, 31 October and 30 April
13 Nov 2026
In 42 days
Consent manager registration framework takes effect
Data protection · MeitY
Rules relating to registration and obligations of consent managers under the Digital Personal Data Protection Rules, 2025 come into force twelve months after notification.
Rules notified 13-14 November 2025
Source
14 Nov 2026
In 43 days
Quarterly financial results - Q2 FY 2026-27
SEBI & Securities Law · SEBI
Listed entities publish results within 45 days of the quarter end under Regulation 33 of the LODR Regulations.
Source
29 Nov 2026
In 58 days
Annual return filing
Company law · Ministry of Corporate Affairs
Annual return for FY 2025-26 to be filed within sixty days of the annual general meeting under Section 92 of the Companies Act, 2013. For an AGM held on 30 September 2026, the outer date is 29 November 2026. Filed in Form MGT-7.
Within 60 days of the AGM
Source
30 Nov 2026
In 59 days
Transfer pricing return filing
Tax & Finance · CBDT
Income tax return for entities required to furnish a report under Section 92E, together with Form 3CEB, for FY 2025-26.
Source
15 Dec 2026
In 74 days
Advance tax - third instalment, FY 2026-27
Tax & Finance · CBDT
Companies must pay the third instalment of advance tax for FY 2026-27 by 15 December 2026 under section 211 of the Income-tax Act, 1961.
Third instalment due
31 Dec 2026
In 90 days
POSH annual report of the Internal Committee
Employment & POSH · Ministry of Women & Child Development
The Internal Committee's annual report for the calendar year is submitted to the employer and the District Officer under Section 21 of the POSH Act.
Source
31 Dec 2026
In 90 days
Annual Performance Report for overseas investment
Exchange control (FEMA) · Reserve Bank of India
Indian entities with overseas direct investment file the APR for the preceding accounting year under the FEMA overseas investment framework.
Source
31 Dec 2026
In 90 days
Annual GST return
Tax & Finance · CBIC
GSTR-9 and, where applicable, the reconciliation statement in GSTR-9C for FY 2025-26.
Source
21 Jan 2027
In 111 days
Quarterly shareholding pattern disclosure - Q3 FY 2026-27
SEBI & Securities Law · SEBI
Filed within 21 days of the quarter end under Regulation 31 of the LODR Regulations.
Source
31 Jan 2027
In 121 days
Quarterly TDS return - Q3 FY 2026-27
Tax & Finance · CBDT
Statements of tax deducted at source for the quarter ended 31 December.
Source
15 Mar 2027
In 164 days
Advance tax - fourth instalment, FY 2026-27
Tax & Finance · CBDT
Final instalment of advance tax for the financial year.
Source
31 Mar 2027
In 180 days
CSR annual report filing
Company law · Ministry of Corporate Affairs
Form CSR-2 for companies within the CSR framework, for FY 2025-26.
Source
30 Apr 2027
In 210 days
Annual compliance certificate by insolvency professionals
Insolvency & Restructuring · IBBI
Compliance certificate for the preceding financial year filed with the insolvency professional agency.
Annual, 30 April
Source
30 Apr 2027
In 210 days
MSME supplier payment return - second half year
Company law · Ministry of Corporate Affairs
Form MSME-1 for outstanding dues to micro and small enterprises for the half year ended 31 March.
Source
13 May 2027
In 223 days
Substantive obligations under the DPDP Rules take effect
Data protection · MeitY
The core compliance obligations under the Digital Personal Data Protection Rules, 2025 - notice, consent, security safeguards, breach reporting and children's data - come into force eighteen months after notification.
Rules notified 13-14 November 2025
Source
30 May 2027
In 240 days
Annual financial results - FY 2026-27
SEBI & Securities Law · SEBI
Audited annual results, due within 60 days of the financial year end under Regulation 33 of the LODR Regulations.
Source
30 May 2027
In 240 days
LLP annual return
Company law · Ministry of Corporate Affairs
Form 11 for limited liability partnerships, for the financial year ended 31 March 2027.
Source
30 May 2027
In 240 days
Annual secretarial compliance report
SEBI & Securities Law · SEBI
Listed entities file the annual secretarial compliance report within 60 days of the financial year end.
Source
31 May 2027
In 241 days
Quarterly TDS return - Q4 FY 2026-27
Tax & Finance · CBDT
Statements of tax deducted at source for the quarter ended 31 March.
Source
31 May 2027
In 241 days
Statement of donations (Form 10BD)
Private Client & Family Wealth · CBDT
Charitable trusts and institutions report donations received in the preceding financial year, followed by donation certificates in Form 10BE.
Annual, 31 May
Source
15 Jun 2027
In 256 days
Advance tax - first instalment, FY 2027-28
Tax & Finance · CBDT
First instalment of advance tax for the new financial year.
Source
30 Jun 2027
In 271 days
Return of deposits
Company law · Ministry of Corporate Affairs
Form DPT-3 for the financial year ended 31 March 2027, covering deposits and amounts not treated as deposits.
Source
15 Jul 2027
In 286 days
Annual Return on Foreign Liabilities and Assets
Exchange control (FEMA) · Reserve Bank of India
The FLA return is filed by Indian entities with foreign direct investment or overseas investment, based on the audited or provisional accounts for the preceding financial year.
Source
15 Jul 2027
In 286 days
Foreign Liabilities and Assets return
GIFT City & IFSC · Reserve Bank of India
Annual return by Indian entities that have received foreign investment or made overseas investment, including units in an IFSC.
Annual, 15 July, on unaudited figures if accounts are not final
Source
31 Jul 2027
In 302 days
Individual income tax return - FY 2026-27
Private Client & Family Wealth · CBDT
Due date for individuals and non-audit cases, unless extended.
Source
31 Jul 2027
In 302 days
Foreign asset and income reporting with the return
Private Client & Family Wealth · CBDT
Schedule FA and Schedule FSI disclosures accompany the return for residents holding assets or income outside India.
Filed along with the return of income
Source
30 Sept 2027
In 363 days
Audit report for charitable trusts (Form 10B or 10BB)
Private Client & Family Wealth · CBDT
Audit report for trusts and institutions claiming exemption, filed ahead of the return.
Annual, 30 September
Source
31 Oct 2027
In 394 days
Return of income for trusts and institutions (ITR-7)
Private Client & Family Wealth · CBDT
Return for trusts and institutions whose accounts are subject to audit, unless extended.
Source
31 Mar 2030
In 1276 days
Section 80-IAC deduction - window for incorporation
Tax · DPIIT / Startup India
The profit-linked deduction for eligible DPIIT-recognised startups is available where the startup is incorporated before 1 April 2030. Founders planning incorporation should note the cut-off, and that the deduction runs for three consecutive years out of the first ten.
Incorporation on or before this date
Source

Recently passed

1 Oct 2026
Yesterday
Trading window closure begins
SEBI & Securities Law · SEBI
Under SEBI's insider trading regulations the trading window for designated persons closes from the end of the quarter until 48 hours after the results are made public.
Closure runs until 48 hours after Q2 results are declared
Source
30 Sept 2026
2 days ago
Annual director KYC
Company law · Ministry of Corporate Affairs
Every individual holding a DIN as on 31 March 2026 must submit KYC for the financial year, under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. Founders who are directors of more than one company file once, per DIN. Filed in Form DIR-3 KYC.
Annual, 30 September
Source
30 Sept 2026
2 days ago
Tax audit report filing
Tax & Finance · CBDT
Report under Section 44AB for entities subject to tax audit, for FY 2025-26.
Source
30 Sept 2026
2 days ago
Annual general meeting - last date
Company law · Ministry of Corporate Affairs
Companies with a financial year ending 31 March must hold their AGM by this date, unless an extension is granted by the Registrar. Section 96 of the Companies Act, 2013.
Source
1 Apr 2026
184 days ago
Value chain ESG disclosure - assurance becomes voluntary for one further year
SEBI & Securities Law · SEBI
Value chain disclosure remains mandatory for the top 250 listed entities; third-party assurance of that value chain data stays voluntary for FY 2026-27.
Applies through FY 2026-27
1 Apr 2026
184 days ago
BRSR Core assurance or assessment extends to the top 1,000 listed entities
SEBI & Securities Law · SEBI
From FY 2026-27, the top 1,000 listed entities by market capitalisation must have BRSR Core reported with third-party assessment or reasonable assurance. Cohort status is determined by market capitalisation as on 31 March 2026.
Effective for FY 2026-27
1 Apr 2026
184 days ago
Income-tax Act, 2025 comes into force
Tax & Finance · CBDT
The new Income-tax Act replaces the Income-tax Act, 1961 from this date.
Source
31 Mar 2026
185 days ago
Determination date for BRSR cohort ranking
SEBI & Securities Law · SEBI
Market capitalisation as on this date decides whether a company falls within the top 1,000 listed entities for FY 2026-27 BRSR Core obligations.
20 Feb 2026
224 days ago
IT Amendment Rules 2026 on synthetically generated information in force
Cross-Border, Fintech & Emerging Technology · MeitY
G.S.R. 120(E), notified 10 February 2026, introduces labelling, provenance and due-diligence duties for synthetic content, with a three-hour response window for relevant court or government orders.
Notified 10 February 2026
21 Nov 2025
315 days ago
Four Labour Codes brought into force
Employment & POSH · Ministry of Labour & Employment
The Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 were made effective, consolidating twenty-nine central labour laws.
Draft central rules were published for comment on 30 December 2025
Source

These dates are compiled for general information and may change as regulators issue fresh circulars or extensions. They are not a substitute for advice on your own filing obligations.

Deadlines & Effective Dates

Approaching

Investor grievance report - Q2 FY 2026-27

Corporate governance report - Q2 FY 2026-27

Quarterly shareholding pattern disclosure - Q2 FY 2026-27

Reconciliation of share capital audit report

LLP statement of account and solvency

Annual financial statements filing

Quarterly TDS return - Q2 FY 2026-27

Income tax return filing for companies - FY 2025-26

MSME supplier payment return

Consent manager registration framework takes effect

Quarterly financial results - Q2 FY 2026-27

Annual return filing

Transfer pricing return filing

Advance tax - third instalment, FY 2026-27

POSH annual report of the Internal Committee

Annual Performance Report for overseas investment

Annual GST return

Quarterly shareholding pattern disclosure - Q3 FY 2026-27

Quarterly TDS return - Q3 FY 2026-27

Advance tax - fourth instalment, FY 2026-27

CSR annual report filing

Annual compliance certificate by insolvency professionals

MSME supplier payment return - second half year

Substantive obligations under the DPDP Rules take effect

Annual financial results - FY 2026-27

LLP annual return

Annual secretarial compliance report

Quarterly TDS return - Q4 FY 2026-27

Statement of donations (Form 10BD)

Advance tax - first instalment, FY 2027-28

Return of deposits

Annual Return on Foreign Liabilities and Assets

Foreign Liabilities and Assets return

Individual income tax return - FY 2026-27

Foreign asset and income reporting with the return

Audit report for charitable trusts (Form 10B or 10BB)

Return of income for trusts and institutions (ITR-7)

Section 80-IAC deduction - window for incorporation

Recently passed

Trading window closure begins

Annual director KYC

Tax audit report filing

Annual general meeting - last date

Value chain ESG disclosure - assurance becomes voluntary for one further year

BRSR Core assurance or assessment extends to the top 1,000 listed entities

Income-tax Act, 2025 comes into force

Determination date for BRSR cohort ranking

IT Amendment Rules 2026 on synthetically generated information in force

Four Labour Codes brought into force