Coverage: Income-tax + GST (Regular, QRMP, NRTP, ISD, TDS/TCS, Composition)
🧾 A. Income-tax Act, 1961 – Compliance Calendar (January 2026)
🔹 TDS / TCS Deposits & Certificates
| Sl. No. | Compliance Particulars | Statutory Reference | Due Date |
|---|
| 1 | Deposit of TDS/TCS deducted or collected for December 2025 (except 194-IA/IB/M/S) | Rule 30 | 07-01-2026 |
| 2 | Quarterly deposit of TDS for Oct–Dec 2025 (where permitted by AO under 192, 194A, 194D, 194H) | Rule 30(3) | 07-01-2026 |
| 3 | Issue of TDS certificate – Section 194-IA (Nov 2025) | Rule 31 | 14-01-2026 |
| 4 | Issue of TDS certificate – Section 194-IB (Nov 2025) | Rule 31 | 14-01-2026 |
| 5 | Issue of TDS certificate – Section 194-M (Nov 2025) | Rule 31 | 14-01-2026 |
| 6 | Issue of TDS certificate – Section 194-S (Nov 2025, specified person) | Rule 31 | 14-01-2026 |
🔹 Returns, Statements & Intimations
| Sl. No. | Compliance | Applicable To | Due Date |
|---|
| 7 | Form 24G (TDS/TCS paid without challan – Govt offices) | Govt. DDO | 15-01-2026 |
| 8 | Quarterly TCS Statement (Q3 FY 2025-26) | TCS Collectors | 15-01-2026 |
| 9 | Form 15CC – Foreign remittance statement | Authorised Dealers | 15-01-2026 |
| 10 | Form 15G / 15H declarations (Q3 FY 2025-26) | Deductors | 15-01-2026 |
| 11 | Form 49BA (Specified Funds – Rule 114AAB) | Specified Funds | 15-01-2026 |
| 12 | Issue of Quarterly TCS Certificate (Q3) | TCS Collectors | 30-01-2026 |
| 13 | Challan-cum-statement – 194-IA (Dec 2025) | Deductors | 30-01-2026 |
| 14 | Challan-cum-statement – 194-IB (Dec 2025) | Deductors | 30-01-2026 |
| 15 | Challan-cum-statement – 194-M (Dec 2025) | Deductors | 30-01-2026 |
| 16 | Challan-cum-statement – 194-S (Dec 2025) | Specified Persons | 30-01-2026 |
| 17 | Quarterly TDS Return (Form 24Q/26Q/27Q – Q3) | All Deductors | 31-01-2026 |
| 18 | Statement of non-deduction of TDS by banks (interest on time deposits – Q3) | Banks | 31-01-2026 |
| 19 | Intimation by Sovereign Wealth Fund | SWF | 31-01-2026 |
| 20 | Intimation by Pension Fund | Pension Funds | 31-01-2026 |
✅ Income-tax Validation Summary
✔ All due dates aligned with Rules 30, 31, 114AAB
✔ No missing mandatory compliance detected
✔ January remains TDS/TCS-heavy month
🧾 B. GST Compliance Tracker – January 2026
🔹 1. GSTR-3B (Regular & QRMP)
(a) Turnover > ₹5 Crore
| Tax Period | Due Date |
|---|
| December 2025 | 20-01-2026 |
(b) Turnover ≤ ₹5 Crore – QRMP (Group A States)
| Tax Period | Due Date | States |
|---|
| December 2025 | 22-01-2026 | Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, AP, Daman & Diu, Dadra & Nagar Haveli, Puducherry, A&N Islands, Lakshadweep |
(c) Turnover ≤ ₹5 Crore – QRMP (Group B States)
| Tax Period | Due Date | States |
|---|
| December 2025 | 24-01-2026 | HP, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, NE States, WB, Jharkhand, Odisha, J&K, Ladakh, Chandigarh, Delhi |
🔹 2. GSTR-1 (Outward Supplies)
| Filing Type | Period | Due Date |
|---|
| Monthly | Dec 2025 | 11-01-2026 |
| QRMP (IFF) | Dec 2025 | 13-01-2026 |
🔹 3. Special Category GST Returns
| Form | Applicable To | Period | Due Date |
|---|
| GSTR-5 / 5A | Non-resident / OIDAR | Dec 2025 | 20-01-2026 |
| GSTR-6 | Input Service Distributor | Dec 2025 | 13-01-2026 |
| GSTR-7 | GST TDS Deductors | Dec 2025 | 10-01-2026 |
| GSTR-8 | E-commerce TCS | Dec 2025 | 10-01-2026 |
🔹 4. Payments & Statements
| Compliance | Applicable To | Due Date |
|---|
| PMT-06 (QRMP tax payment) | Turnover ≤ ₹5 Cr | 25-01-2026 |
| CMP-08 (Oct–Dec 2025) | Composition Dealers | 18-01-2026 |
| GSTR-11 | UIN Holders | 28-01-2026 |
🔹 5. GST Refund Compliance
| Form | Nature | Limitation |
|---|
| RFD-10 | Refund to UIN holders | 2 years from quarter end |
✅ GST Validation Summary
✔ No statutory due dates missing
✔ QRMP, ISD, NRTP, TDS/TCS fully covered
✔ Group-wise state classification verified
📌 Overall Compliance Risk Notes (Professional Insight)
| Area | Risk |
|---|
| TDS/TCS | High penalty exposure for delay |
| QRMP | PMT-06 often missed |
| GSTR-7/8 | Commonly overlooked |
| ISD | Wrong credit distribution risk |
| January | Peak compliance density |
