Summary
Stay ahead of your taxes! June 2025 includes key income tax deadlines for TDS returns, advance tax payment, Form 16 issuance, and more. Learn the full compliance calendar with official references and expert tips.
Key Income Tax Compliance Deadlines for June 2025
June is a crucial month for Indian taxpayers, especially for businesses and salaried employers. The income tax compliance deadlines for June 2025 include TDS return filings, advance tax payments, and important reporting obligations.
Let’s break it down clearly so you don’t miss anything important.
June 2025 Compliance Calendar (Quick Table)
| Due Date | Compliance Item | Who Should File | Relevant Section/Rule |
|---|---|---|---|
| 07-06-2025 | Deposit of TDS/TCS for May 2025 | All deductors/collectors | Sec 200(1)/206C + Rule 30 |
| 14-06-2025 | Issue of TDS Certificate in Form 16B/C/D | Property buyers, rent payers, etc. | Rule 31(3) |
| 15-06-2025 | First instalment of Advance Tax for FY 25–26 | Individuals, firms, companies | Sec 208, 210, 211 |
| 15-06-2025 | Form 3BB by stock exchanges (May 2025) | Recognised stock exchanges | Rule 6DDA |
| 30-06-2025 | TDS Return in Form 26Q/27Q/27EQ for Q1 | All deductors for Apr–Jun 2025 | Rule 31A + Sec 200(3) |
| 30-06-2025 | Furnishing of Form 49C by non-resident PE | Foreign companies with PE in India | Rule 114DA |
| 30-06-2025 | Form 64D (trusts distributing income) | Business trusts/Investment funds | Sec 115UA / 115UB |
Key Focus: Advance Tax by 15th June 2025
The first instalment of advance tax for Financial Year 2025–26 is due by 15th June 2025.
Who needs to pay?
- Individuals with tax liability > ₹10,000
- Freelancers, business owners, consultants
- Companies with projected income
Installment amount:
Pay 15% of your total estimated tax liability.
Legal Reference: Sections 208 to 211 of the Income-tax Act, 1961.
📌 Non-payment may attract interest under Sections 234B and 234C.
TDS Return Filing for Q1 – Due 30th June 2025
If you’ve deducted TDS during April–June 2025, you must file:
- Form 26Q – for payments to residents
- Form 27Q – for payments to non-residents
- Form 27EQ – for TCS collections
Failure to file by the due date can lead to:
- Late fee of ₹200/day under Section 234E
- Penalty up to ₹10,000 under Section 271H
👉 Use TRACES or e-Filing portal for submissions.
Form 16B/C/D – Last Date to Issue: 14th June 2025
These TDS certificates apply to:
- 16B – Property buyers (Sec 194-IA)
- 16C – Rent payers > ₹50,000/month (Sec 194-IB)
- 16D – For contracts/services (Sec 194M)
📌 Certificates must be issued within 15 days from the due date of TDS deposit.
📌 Form 64D for Trusts/Investment Funds – 30th June 2025
Applicable to:
- Business trusts and Alternative Investment Funds (AIFs)
- Furnished electronically to Principal Commissioner/CIT
Legal Base:
- Section 115UA(1), 115UB(1)
- Rule 12CB of Income-tax Rules
Expert Tip
“Always reconcile your Form 26AS and AIS before paying advance tax or filing returns. Mismatches can delay refunds or attract scrutiny.”
— Senior CA at Efiletax
What You Should Do Now
- Check your TDS payments and returns for Q1
- Calculate advance tax for FY 2025–26
- Issue Form 16B/C/D if applicable
- Submit Form 64D if managing a trust or AIF
- Bookmark the CBDT due date calendar for quick reference