TDS Payments
Monthly obligation
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Income Tax Dept
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7th of following month
(e.g., for May, 7th June)
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Deposit tax deducted on salaries, rent, etc.
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📅 Add to Calendar
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Quarterly TDS Return
Quarterly filing
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Income Tax Dept
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Q1: 31st July
Q2: 31st October
Q3: 31st January
Q4: 31st May
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File if tax is deducted on salary, rent, etc.; requires TAN
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📅 Q1
📅 Q2
📅 Q3
📅 Q4
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Form FC-4
Annual return
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MCA (RoC)
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May 30
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Annual return for foreign companies with a Liaison Office in India
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📅 Add to Calendar
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Form 16/Form 12BA
Employee certificates
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Income Tax Dept
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June 15
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To be issued to employees if TDS was deducted under Sec. 192
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📅 Add to Calendar
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FLA Return
(if applicable)
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RBI
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July 15
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Mandatory only if LO holds foreign assets/liabilities
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📅 Add to Calendar
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Form FC-3
Financial filing
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MCA (RoC)
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September 30
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File audited LO and global parent financials
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📅 Add to Calendar
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Annual Activity Certificate
(AAC)
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RBI + Income Tax
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September 30
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Must be CA-certified; confirms LO did not earn income
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📅 Add to Calendar
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Form 49C
Statement of activities
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Income Tax Dept
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November 30
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Mandatory for all LOs; includes operational and financial details
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📅 Add to Calendar
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