BEGIN:VCALENDAR VERSION:2.0 PRODID:-//India Compliance Calendar//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Audit and transfer-pricing cases - India Compliance Calendar X-WR-TIMEZONE:Asia/Kolkata X-WR-CALDESC:Indian statutory due dates with sources. Information only\, no t legal advice. REFRESH-INTERVAL;VALUE=DURATION:PT12H X-PUBLISHED-TTL:PT12H BEGIN:VEVENT UID:mca-cra2-annual@FY2025-26@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20260927 DTEND;VALUE=DATE:20260928 SUMMARY:CRA-2 due - FY 2025-26 DESCRIPTION:CRA-2 cost auditor appointment - FY 2025-26\nCounts from an Apr il-March financial year.\nLaw: Rule 6(1)\, (2) and (3A)\, Companies (Cost Records and Audit) Rules 2014 (V3 form by G.S.R. 361(E))\; Section 148(3) and (8)\, Companies Act 2013\nIf 30 days late: Rs 25\,000\nSource: https:/ /www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzcyMTE=&docCategory=Rules&t ype=open\nDetails: https://dgomesbr.github.io/india-compliance-calendar/o/ mca-cra2-annual/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/mca-cra2-annual/ CATEGORIES:MCA and LLP TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:CRA-2 due - FY 2025-26 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:CRA-2 due - FY 2025-26 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:mca-adt1-annual@FY2025-26@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20261014 DTEND;VALUE=DATE:20261015 SUMMARY:ADT-1 due - FY 2025-26 DESCRIPTION:ADT-1 auditor appointment notice - FY 2025-26\n14 days after AG M (counted from the AGM deadline\; the overview uses the real date once it is recorded).\nCounts from an April-March financial year.\nLaw: Section 1 39(1) fourth proviso\, Companies Act 2013\; Rule 4(2)\, Companies (Audit a nd Auditors) Rules 2014 (V3 form by G.S.R. 359(E))\nIf 30 days late: Rs 25 \,000\nSource: https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mjc5Nz k=&docCategory=Acts&type=open\nDetails: https://dgomesbr.github.io/india-c ompliance-calendar/o/mca-adt1-annual/\nInformation only\, not legal advice . URL:https://dgomesbr.github.io/india-compliance-calendar/o/mca-adt1-annual/ CATEGORIES:MCA and LLP TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:ADT-1 due - FY 2025-26 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:ADT-1 due - FY 2025-26 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:income-tax-tax-audit-1961-act@FY2025-26@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20261021 DTEND;VALUE=DATE:20261022 SUMMARY:3CA-3CD due - FY 2025-26 (extended) DESCRIPTION:Tax audit report 3CA/3CB/3CD (1961 Act) - FY 2025-26\nExtended from 2026-09-30: Extended by CBDT Circular No. 07/2026 dated 28-09-2026 (s pecified date under clause (ii) of the Explanation to section 44AB for Sl. No. 2 persons)\n1 month before the ITR AUDIT due date.\nLaw: Section 44AB and clause (ii) of its Explanation\, Income-tax Act\, 1961\; rule 6G\, In come-tax Rules\, 1962 (continued for periods before 1 April 2026 by sectio n 536(2)\, Income-tax Act\, 2025)\nIf 30 days late: 0.5% of turnover\, up to Rs 1\,50\,000\nSource: https://www.incometax.gov.in/iec/foportal/sites/ default/files/2026-09/Circular-7-2026.pdf\nDetails: https://dgomesbr.githu b.io/india-compliance-calendar/o/income-tax-tax-audit-1961-act/\nInformati on only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-tax-a udit-1961-act/ CATEGORIES:Income tax TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:3CA-3CD due - FY 2025-26 (extended) TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:3CA-3CD due - FY 2025-26 (extended) TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:income-tax-trust-audit-1961-act@FY2025-26@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20261021 DTEND;VALUE=DATE:20261022 SUMMARY:10B/10BB due - FY 2025-26 (extended) DESCRIPTION:Trust audit report 10B/10BB (1961 Act) - FY 2025-26\nExtended f rom 2026-09-30: Extended by CBDT Circular No. 07/2026 dated 28-09-2026 (CB DT tax calendar note on Form 10B/10BB)\n1 month before the ITR AUDIT due d ate.\nLaw: Section 12A(1)(b) and the tenth proviso to section 10(23C)\, In come-tax Act\, 1961\; rules 16CC and 17B\, Income-tax Rules\, 1962 (contin ued for periods before 1 April 2026 by section 536(2)\, Income-tax Act\, 2 025)\nIf 30 days late: Loss of exemption for the year\nSource: https://www .incometaxindia.gov.in/w/furnishing-of-audit-report-in-form-no.-10b/10bb-i ncome-tax-rules-1962-by-a-fund-or-trust-or-institution-or-any-university-o r-other-educational-institution-or-any-hospital-or-other-medical-instituti on-1\nDetails: https://dgomesbr.github.io/india-compliance-calendar/o/inco me-tax-trust-audit-1961-act/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-trust -audit-1961-act/ CATEGORIES:Income tax TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:10B/10BB due - FY 2025-26 (extended) TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:10B/10BB due - FY 2025-26 (extended) TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:mca-cra4-annual@FY2025-26@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20261027 DTEND;VALUE=DATE:20261028 SUMMARY:CRA-4 due - FY 2025-26 DESCRIPTION:CRA-4 cost audit report (XBRL) - FY 2025-26\nCounts from an Apr il-March financial year.\nLaw: Section 148(6)\, Companies Act 2013\; Rule 6(5)-(6)\, Companies (Cost Records and Audit) Rules 2014\; Rule 4\, Compan ies (Filing of Documents and Forms in XBRL) Rules 2015\nIf 30 days late: R s 25\,000\nSource: https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mz cyMTE=&docCategory=Rules&type=open\nDetails: https://dgomesbr.github.io/in dia-compliance-calendar/o/mca-cra4-annual/\nInformation only\, not legal a dvice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/mca-cra4-annual/ CATEGORIES:MCA and LLP TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:CRA-4 due - FY 2025-26 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:CRA-4 due - FY 2025-26 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:income-tax-tp-report-1961-act@FY2025-26@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:3CEB due - FY 2025-26 DESCRIPTION:Transfer pricing report Form 3CEB (1961 Act) - FY 2025-26\n1 mo nth before the ITR TP due date.\nLaw: Section 92E\, Income-tax Act\, 1961\ ; rule 10E\, Income-tax Rules\, 1962 (continued for periods before 1 April 2026 by section 536(2)\, Income-tax Act\, 2025)\nIf 30 days late: Rs 1\,0 0\,000\nSource: https://www.incometaxindia.gov.in/w/report-to-be-furnished -under-section-92e-income-tax-act-1961-in-form-no.-3ceb-income-tax-rules-1 962-in-respect-of-international-transaction-and-specified-domestic-transac tion\nDetails: https://dgomesbr.github.io/india-compliance-calendar/o/inco me-tax-tp-report-1961-act/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-tp-re port-1961-act/ CATEGORIES:Income tax TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:3CEB due - FY 2025-26 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:3CEB due - FY 2025-26 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:income-tax-itr-audit@FY2025-26@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20261121 DTEND;VALUE=DATE:20261122 SUMMARY:ITR AUDIT due - FY 2025-26 (extended) DESCRIPTION:ITR - companies and audit cases (31 October) - FY 2025-26\nExte nded from 2026-10-31: Extended by CBDT Circular No. 07/2026 dated 28-09-20 26 for persons at Sl. No. 2 of the Table below Explanation 2 to section 13 9(1)\, Income-tax Act\, 1961 (AY 2026-27)\nLaw: Section 139(1) and Explana tion 2\, Income-tax Act\, 1961 (AY 2026-27\; Explanation 2 substituted by section 5\, Finance Act\, 2026)\; section 263(1)(c)\, Income-tax Act\, 202 5 (tax year 2026-27 onward\; substituted by Finance Act\, 2026)\nIf 30 day s late: Rs 1\,000 + interest 1% a month\nSource: https://www.incometax.gov .in/iec/foportal/sites/default/files/2026-09/Circular-7-2026.pdf\nDetails: https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-itr-aud it/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-itr-a udit/ CATEGORIES:Income tax TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:ITR AUDIT due - FY 2025-26 (extended) TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:ITR AUDIT due - FY 2025-26 (extended) TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:income-tax-itr-transfer-pricing@FY2025-26@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:ITR TP due - FY 2025-26 DESCRIPTION:ITR - transfer pricing cases (30 November) - FY 2025-26\nLaw: S ection 139(1) and Explanation 2\, Income-tax Act\, 1961 (AY 2026-27\; Expl anation 2 substituted by section 5\, Finance Act\, 2026)\; section 263(1)( c)\, Income-tax Act\, 2025 (tax year 2026-27 onward\; substituted by Finan ce Act\, 2026)\nIf 30 days late: Rs 1\,000 + interest 1% a month\nSource: https://www.incometaxindia.gov.in/w/due-date-for-furnishing-the-return-of- income-for-the-assessment-year-2026-27-by-an-assessee-including-a-partner- of-a-firm-or-the-spouse-of-such-partner-where-section-5a-of-the-income-tax -act-1961-applies-who-is-required-to-furnish-a-report-under-section-9\nDet ails: https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-it r-transfer-pricing/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-itr-t ransfer-pricing/ CATEGORIES:Income tax TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:ITR TP due - FY 2025-26 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:ITR TP due - FY 2025-26 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:income-tax-master-file-1961-act@FY2025-26@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:3CEAA due - FY 2025-26 DESCRIPTION:Master file Form 3CEAA (1961 Act) - FY 2025-26\nOn the ITR TP d ue date.\nLaw: Section 92D(4)\, Income-tax Act\, 1961\; rule 10DA\, Income -tax Rules\, 1962 (continued for periods before 1 April 2026 by section 53 6(2)\, Income-tax Act\, 2025)\nIf 30 days late: Rs 5\,00\,000\nSource: htt ps://www.incometaxindia.gov.in/w/report-in-form-no.-3ceaa-income-tax-rules -1962-by-a-constituent-entity-of-an-international-group-for-the-accounting -year-2025-26\nDetails: https://dgomesbr.github.io/india-compliance-calend ar/o/income-tax-master-file-1961-act/\nInformation only\, not legal advice . URL:https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-maste r-file-1961-act/ CATEGORIES:Income tax TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:3CEAA due - FY 2025-26 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:3CEAA due - FY 2025-26 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:mca-nfra2-annual@FY2025-26@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:NFRA-2 due - FY 2025-26 DESCRIPTION:NFRA-2 annual return by auditors - FY 2025-26\nLaw: Rule 5\, Na tional Financial Reporting Authority Rules 2018 (as amended 05-09-2019)\; Rule 3 (applicability)\; Rule 13 (punishment)\nIf 30 days late: Rs 5\,000\ nSource: https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE2NzY=&doc Category=Rules&type=open\nDetails: https://dgomesbr.github.io/india-compli ance-calendar/o/mca-nfra2-annual/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/mca-nfra2-annual / CATEGORIES:MCA and LLP TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:NFRA-2 due - FY 2025-26 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:NFRA-2 due - FY 2025-26 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:gst-gstr9c-reconciliation@FY2025-26@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:GSTR-9C due - FY 2025-26 DESCRIPTION:GSTR-9C self-certified reconciliation statement - FY 2025-26\nO n the GSTR-9 due date.\nLaw: Section 44(1)\, CGST Act 2017\; Rule 80(3)\, CGST Rules 2017\nIf 30 days late: Rs 6\,000 + 0.5% of turnover\nSource: ht tps://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgs t_rules/active/chapter8/rule80_v1.00.html\nDetails: https://dgomesbr.githu b.io/india-compliance-calendar/o/gst-gstr9c-reconciliation/\nInformation o nly\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/gst-gstr9c-recon ciliation/ CATEGORIES:GST TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:GSTR-9C due - FY 2025-26 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:GSTR-9C due - FY 2025-26 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:mca-cra2-annual@FY2026-27@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:CRA-2 due - FY 2026-27 DESCRIPTION:CRA-2 cost auditor appointment - FY 2026-27\nProjected from the standing rule\; confirm closer to the date.\nCounts from an April-March f inancial year.\nLaw: Rule 6(1)\, (2) and (3A)\, Companies (Cost Records an d Audit) Rules 2014 (V3 form by G.S.R. 361(E))\; Section 148(3) and (8)\, Companies Act 2013\nIf 30 days late: Rs 25\,000\nSource: https://www.mca.g ov.in/bin/ebook/dms/getdocument?doc=MzcyMTE=&docCategory=Rules&type=open\n Details: https://dgomesbr.github.io/india-compliance-calendar/o/mca-cra2-a nnual/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/mca-cra2-annual/ CATEGORIES:MCA and LLP TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:CRA-2 due - FY 2026-27 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:CRA-2 due - FY 2026-27 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:income-tax-npo-audit-form-112@FY2026-27@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:FORM 112 due - FY 2026-27 DESCRIPTION:NPO audit report: Form 112 (old 10B/10BB) - FY 2026-27\nProject ed from the standing rule\; confirm closer to the date.\n1 month before th e ITR AUDIT due date.\nLaw: Sections 348 and 349\, Income-tax Act\, 2025\; rule 188\, Income-tax Rules\, 2026\nIf 30 days late: Risk of losing exemp tion for the year\nSource: https://www.incometax.gov.in/iec/foportal/sites /default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf\nDetails: https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-npo-audi t-form-112/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-npo-a udit-form-112/ CATEGORIES:Income tax TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:FORM 112 due - FY 2026-27 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:FORM 112 due - FY 2026-27 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:income-tax-tax-audit-form-26@FY2026-27@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:FORM 26 due - FY 2026-27 DESCRIPTION:Tax audit report: Form 26 (old 3CA/3CB/3CD) - FY 2026-27\nProje cted from the standing rule\; confirm closer to the date.\n1 month before the ITR AUDIT due date.\nLaw: Section 63(3) and 63(5)(a)\, Income-tax Act\ , 2025\; rule 47\, Income-tax Rules\, 2026\nIf 30 days late: Rs 75\,000\nS ource: https://www.incometax.gov.in/iec/foportal/sites/default/files/2026- 03/En-Notified-IT-Rules-2026-20-03-2026.pdf\nDetails: https://dgomesbr.git hub.io/india-compliance-calendar/o/income-tax-tax-audit-form-26/\nInformat ion only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-tax-a udit-form-26/ CATEGORIES:Income tax TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:FORM 26 due - FY 2026-27 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:FORM 26 due - FY 2026-27 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:mca-adt1-annual@FY2026-27@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20271014 DTEND;VALUE=DATE:20271015 SUMMARY:ADT-1 due - FY 2026-27 DESCRIPTION:ADT-1 auditor appointment notice - FY 2026-27\nProjected from t he standing rule\; confirm closer to the date.\n14 days after AGM (counted from the AGM deadline\; the overview uses the real date once it is record ed).\nCounts from an April-March financial year.\nLaw: Section 139(1) four th proviso\, Companies Act 2013\; Rule 4(2)\, Companies (Audit and Auditor s) Rules 2014 (V3 form by G.S.R. 359(E))\nIf 30 days late: Rs 25\,000\nSou rce: https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mjc5Nzk=&docCate gory=Acts&type=open\nDetails: https://dgomesbr.github.io/india-compliance- calendar/o/mca-adt1-annual/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/mca-adt1-annual/ CATEGORIES:MCA and LLP TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:ADT-1 due - FY 2026-27 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:ADT-1 due - FY 2026-27 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:mca-cra4-annual@FY2026-27@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20271027 DTEND;VALUE=DATE:20271028 SUMMARY:CRA-4 due - FY 2026-27 DESCRIPTION:CRA-4 cost audit report (XBRL) - FY 2026-27\nProjected from the standing rule\; confirm closer to the date.\nCounts from an April-March f inancial year.\nLaw: Section 148(6)\, Companies Act 2013\; Rule 6(5)-(6)\, Companies (Cost Records and Audit) Rules 2014\; Rule 4\, Companies (Filin g of Documents and Forms in XBRL) Rules 2015\nIf 30 days late: Rs 25\,000\ nSource: https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzcyMTE=&doc Category=Rules&type=open\nDetails: https://dgomesbr.github.io/india-compli ance-calendar/o/mca-cra4-annual/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/mca-cra4-annual/ CATEGORIES:MCA and LLP TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:CRA-4 due - FY 2026-27 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:CRA-4 due - FY 2026-27 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:income-tax-itr-audit@FY2026-27@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:ITR AUDIT due - FY 2026-27 DESCRIPTION:ITR - companies and audit cases (31 October) - FY 2026-27\nProj ected from the standing rule\; confirm closer to the date.\nLaw: Section 1 39(1) and Explanation 2\, Income-tax Act\, 1961 (AY 2026-27\; Explanation 2 substituted by section 5\, Finance Act\, 2026)\; section 263(1)(c)\, Inc ome-tax Act\, 2025 (tax year 2026-27 onward\; substituted by Finance Act\, 2026)\nIf 30 days late: Rs 1\,000 + interest 1% a month\nSource: https:// www.incometax.gov.in/iec/foportal/sites/default/files/2026-09/Circular-7-2 026.pdf\nDetails: https://dgomesbr.github.io/india-compliance-calendar/o/i ncome-tax-itr-audit/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-itr-a udit/ CATEGORIES:Income tax TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:ITR AUDIT due - FY 2026-27 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:ITR AUDIT due - FY 2026-27 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:income-tax-tp-report-form-48@FY2026-27@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:FORM 48 due - FY 2026-27 DESCRIPTION:Transfer pricing report: Form 48 (old 3CEB) - FY 2026-27\nProje cted from the standing rule\; confirm closer to the date.\n1 month before the ITR TP due date.\nLaw: Section 172\, Income-tax Act\, 2025\; rule 85\, Income-tax Rules\, 2026\nIf 30 days late: Rs 50\,000\nSource: https://www .incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT- Rules-2026-20-03-2026.pdf\nDetails: https://dgomesbr.github.io/india-compl iance-calendar/o/income-tax-tp-report-form-48/\nInformation only\, not leg al advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-tp-re port-form-48/ CATEGORIES:Income tax TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:FORM 48 due - FY 2026-27 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:FORM 48 due - FY 2026-27 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:income-tax-itr-transfer-pricing@FY2026-27@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:ITR TP due - FY 2026-27 DESCRIPTION:ITR - transfer pricing cases (30 November) - FY 2026-27\nProjec ted from the standing rule\; confirm closer to the date.\nLaw: Section 139 (1) and Explanation 2\, Income-tax Act\, 1961 (AY 2026-27\; Explanation 2 substituted by section 5\, Finance Act\, 2026)\; section 263(1)(c)\, Incom e-tax Act\, 2025 (tax year 2026-27 onward\; substituted by Finance Act\, 2 026)\nIf 30 days late: Rs 1\,000 + interest 1% a month\nSource: https://ww w.incometaxindia.gov.in/w/due-date-for-furnishing-the-return-of-income-for -the-assessment-year-2026-27-by-an-assessee-including-a-partner-of-a-firm- or-the-spouse-of-such-partner-where-section-5a-of-the-income-tax-act-1961- applies-who-is-required-to-furnish-a-report-under-section-9\nDetails: http s://dgomesbr.github.io/india-compliance-calendar/o/income-tax-itr-transfer -pricing/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-itr-t ransfer-pricing/ CATEGORIES:Income tax TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:ITR TP due - FY 2026-27 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:ITR TP due - FY 2026-27 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:income-tax-master-file-form-56@FY2026-27@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:FORM 56 due - FY 2026-27 DESCRIPTION:Master file: Form 56 (old 3CEAA) - FY 2026-27\nProjected from t he standing rule\; confirm closer to the date.\nOn the ITR TP due date.\nL aw: Section 171(4)\, Income-tax Act\, 2025\; rule 123\, Income-tax Rules\, 2026\nIf 30 days late: Rs 5\,00\,000\nSource: https://www.incometax.gov.i n/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03 -2026.pdf\nDetails: https://dgomesbr.github.io/india-compliance-calendar/o /income-tax-master-file-form-56/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-maste r-file-form-56/ CATEGORIES:Income tax TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:FORM 56 due - FY 2026-27 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:FORM 56 due - FY 2026-27 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:mca-nfra2-annual@FY2026-27@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:NFRA-2 due - FY 2026-27 DESCRIPTION:NFRA-2 annual return by auditors - FY 2026-27\nProjected from t he standing rule\; confirm closer to the date.\nLaw: Rule 5\, National Fin ancial Reporting Authority Rules 2018 (as amended 05-09-2019)\; Rule 3 (ap plicability)\; Rule 13 (punishment)\nIf 30 days late: Rs 5\,000\nSource: h ttps://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE2NzY=&docCategory=R ules&type=open\nDetails: https://dgomesbr.github.io/india-compliance-calen dar/o/mca-nfra2-annual/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/mca-nfra2-annual / CATEGORIES:MCA and LLP TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:NFRA-2 due - FY 2026-27 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:NFRA-2 due - FY 2026-27 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:gst-gstr9c-reconciliation@FY2026-27@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:GSTR-9C due - FY 2026-27 DESCRIPTION:GSTR-9C self-certified reconciliation statement - FY 2026-27\nP rojected from the standing rule\; confirm closer to the date.\nOn the GSTR -9 due date.\nLaw: Section 44(1)\, CGST Act 2017\; Rule 80(3)\, CGST Rules 2017\nIf 30 days late: Rs 6\,000 + 0.5% of turnover\nSource: https://taxi nformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/ac tive/chapter8/rule80_v1.00.html\nDetails: https://dgomesbr.github.io/india -compliance-calendar/o/gst-gstr9c-reconciliation/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/gst-gstr9c-recon ciliation/ CATEGORIES:GST TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:GSTR-9C due - FY 2026-27 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:GSTR-9C due - FY 2026-27 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:mca-cra2-annual@FY2027-28@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20280927 DTEND;VALUE=DATE:20280928 SUMMARY:CRA-2 due - FY 2027-28 DESCRIPTION:CRA-2 cost auditor appointment - FY 2027-28\nProjected from the standing rule\; confirm closer to the date.\nCounts from an April-March f inancial year.\nLaw: Rule 6(1)\, (2) and (3A)\, Companies (Cost Records an d Audit) Rules 2014 (V3 form by G.S.R. 361(E))\; Section 148(3) and (8)\, Companies Act 2013\nIf 30 days late: Rs 25\,000\nSource: https://www.mca.g ov.in/bin/ebook/dms/getdocument?doc=MzcyMTE=&docCategory=Rules&type=open\n Details: https://dgomesbr.github.io/india-compliance-calendar/o/mca-cra2-a nnual/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/mca-cra2-annual/ CATEGORIES:MCA and LLP TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:CRA-2 due - FY 2027-28 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:CRA-2 due - FY 2027-28 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:income-tax-npo-audit-form-112@FY2027-28@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20280930 DTEND;VALUE=DATE:20281001 SUMMARY:FORM 112 due - FY 2027-28 DESCRIPTION:NPO audit report: Form 112 (old 10B/10BB) - FY 2027-28\nProject ed from the standing rule\; confirm closer to the date.\n1 month before th e ITR AUDIT due date.\nLaw: Sections 348 and 349\, Income-tax Act\, 2025\; rule 188\, Income-tax Rules\, 2026\nIf 30 days late: Risk of losing exemp tion for the year\nSource: https://www.incometax.gov.in/iec/foportal/sites /default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf\nDetails: https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-npo-audi t-form-112/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-npo-a udit-form-112/ CATEGORIES:Income tax TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:FORM 112 due - FY 2027-28 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:FORM 112 due - FY 2027-28 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:income-tax-tax-audit-form-26@FY2027-28@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20280930 DTEND;VALUE=DATE:20281001 SUMMARY:FORM 26 due - FY 2027-28 DESCRIPTION:Tax audit report: Form 26 (old 3CA/3CB/3CD) - FY 2027-28\nProje cted from the standing rule\; confirm closer to the date.\n1 month before the ITR AUDIT due date.\nLaw: Section 63(3) and 63(5)(a)\, Income-tax Act\ , 2025\; rule 47\, Income-tax Rules\, 2026\nIf 30 days late: Rs 75\,000\nS ource: https://www.incometax.gov.in/iec/foportal/sites/default/files/2026- 03/En-Notified-IT-Rules-2026-20-03-2026.pdf\nDetails: https://dgomesbr.git hub.io/india-compliance-calendar/o/income-tax-tax-audit-form-26/\nInformat ion only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/income-tax-tax-a udit-form-26/ CATEGORIES:Income tax TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:FORM 26 due - FY 2027-28 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:FORM 26 due - FY 2027-28 TRIGGER:-P1D END:VALARM END:VEVENT BEGIN:VEVENT UID:mca-adt1-annual@FY2027-28@india-compliance-calendar DTSTAMP:20261016T044807Z DTSTART;VALUE=DATE:20281014 DTEND;VALUE=DATE:20281015 SUMMARY:ADT-1 due - FY 2027-28 DESCRIPTION:ADT-1 auditor appointment notice - FY 2027-28\nProjected from t he standing rule\; confirm closer to the date.\n14 days after AGM (counted from the AGM deadline\; the overview uses the real date once it is record ed).\nCounts from an April-March financial year.\nLaw: Section 139(1) four th proviso\, Companies Act 2013\; Rule 4(2)\, Companies (Audit and Auditor s) Rules 2014 (V3 form by G.S.R. 359(E))\nIf 30 days late: Rs 25\,000\nSou rce: https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mjc5Nzk=&docCate gory=Acts&type=open\nDetails: https://dgomesbr.github.io/india-compliance- calendar/o/mca-adt1-annual/\nInformation only\, not legal advice. URL:https://dgomesbr.github.io/india-compliance-calendar/o/mca-adt1-annual/ CATEGORIES:MCA and LLP TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:ADT-1 due - FY 2027-28 TRIGGER:-P7D END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:ADT-1 due - FY 2027-28 TRIGGER:-P1D END:VALARM END:VEVENT END:VCALENDAR