Sr. Month Due Date Act / Regulation Form / Reference Description Freq. Remarks
1 April 30 Apr Income-tax Act, 2025 Challan ITNS 281 TDS Payment – March deduction (salary, contractor, professional, rent and all other categories) M Non-Govt deductor special rule: 30 April only for March deduction. 7th of following month applies for all other months.
2 April 15 Apr Employees' Provident Funds Act, 1952 PF Challan + ECR Provident Fund contribution payment and Electronic Challan cum Return for March M
3 April 15 Apr Employees' State Insurance Act, 1948 ESIC Challan ESIC monthly contribution payment for March M
4 May 07 May Income-tax Act, 2025 Challan ITNS 281 TDS Payment – April deduction M
5 May 11 May Employees' State Insurance Act, 1948 ESIC Half-Yearly Return ESIC half-yearly return for October–March period H
6 May 15 May Employees' Provident Funds Act, 1952 PF Challan + ECR PF contribution and ECR for April M
7 May 15 May Employees' State Insurance Act, 1948 ESIC Challan ESIC monthly contribution for April M
8 May 31 May Income-tax Act, 2025 Q4 TDS Return (24Q / 26Q) Quarterly TDS return for January–March. Q4 of Tax Year 2025-26 filed under ITA 1961 provisions. New Section 393 references mandatory from Q1 FY 2026-27. Q Q4 of prior Tax Year. Ensure software updated to new section numbers before filing Q1 FY 2026-27.
9 May 31 May Income-tax Act, 2025 Form 10BD Annual statement of donations received. Mandatory for 80G registered trust. Donor-wise PAN-linked details required. A Penalty Rs. 200 per day for delay under Section 427 ITA 2025. File before issuing Form 10BE to donors.
10 May 31 May Income-tax Act, 2025 Form 10BE Donation certificates to donors under 80G. Issue only after Form 10BD is filed and processed. A
11 June 07 Jun Income-tax Act, 2025 Challan ITNS 281 TDS Payment – May deduction M
12 June 15 Jun Employees' Provident Funds Act, 1952 PF Challan + ECR PF contribution and ECR for May M
13 June 15 Jun Employees' State Insurance Act, 1948 ESIC Challan ESIC monthly contribution for May M
14 July 07 Jul Income-tax Act, 2025 Challan ITNS 281 TDS Payment – June deduction M
15 July 15 Jul Employees' Provident Funds Act, 1952 PF Challan + ECR PF contribution and ECR for June M
16 July 15 Jul Employees' State Insurance Act, 1948 ESIC Challan ESIC monthly contribution for June M
17 July 31 Jul Income-tax Act, 2025 Q1 TDS Return (Apr–Jun 2026) Quarterly TDS return – Q1 of Tax Year 2026-27. First return under Income-tax Act, 2025. Section 393 references are mandatory. Q Ensure TDS software is updated to new section numbers before filing. Old 194-series references not valid from this quarter.
18 August 07 Aug Income-tax Act, 2025 Challan ITNS 281 TDS Payment – July deduction M
19 August 15 Aug Employees' Provident Funds Act, 1952 PF Challan + ECR PF contribution and ECR for July M
20 August 15 Aug Employees' State Insurance Act, 1948 ESIC Challan ESIC monthly contribution for July M
21 August 15 Aug GSEB / Education Regulations GSEB Annual Data Submission Annual student and staff data submission to Gujarat Secondary Education Board A Exact date per GSEB circular issued each year. Verify with board notification.
22 September 07 Sep Income-tax Act, 2025 Challan ITNS 281 TDS Payment – August deduction M
23 September 15 Sep Employees' Provident Funds Act, 1952 PF Challan + ECR PF contribution and ECR for August M
24 September 15 Sep Employees' State Insurance Act, 1948 ESIC Challan ESIC monthly contribution for August M
25 September 30 Sep Bombay Public Trusts Act, 1950 CC Annual Accounts Filing Filing of audited accounts with Gujarat Charity Commissioner for the preceding financial year under Section 33 A Confirm exact date with local Gujarat Charity Commissioner. Typically within 6 months of FY end.
26 September 30 Sep Income-tax Act, 2025 Form 10B / 10BB – Audit Report Trust audit report. Form 10B if gross receipts exceed Rs. 5 crore or income applied outside India. Form 10BB otherwise. Must be uploaded before ITR-7 filing. A Determine correct form based on income threshold. Wrong form can invalidate exemption claim.
27 September 30 Sep Income-tax Act, 2025 Form 110 – Accumulation of Income File if income accumulated beyond 15% of total receipts under Section 275(2). Board resolution specifying purpose and period is mandatory. A* Old Form 10 renamed to Form 110 under IT Rules 2026. File within 9 months of Tax Year end.
28 October 07 Oct Income-tax Act, 2025 Challan ITNS 281 TDS Payment – September deduction M
29 October 15 Oct Employees' Provident Funds Act, 1952 PF Challan + ECR PF contribution and ECR for September M
30 October 15 Oct Employees' State Insurance Act, 1948 ESIC Challan ESIC monthly contribution for September M
31 October 31 Oct Income-tax Act, 2025 ITR-7 – Return of Income Annual income tax return for trust (audit case) under Section 162(4)(a). File only after Form 10B or 10BB is successfully uploaded on the income tax portal. A Statutory due date. CBDT may notify extension. Non-filing risks loss of Section 11 and 12 exemption.
32 October 31 Oct Income-tax Act, 2025 Q2 TDS Return (Jul–Sep 2026) Quarterly TDS return – Q2 of Tax Year 2026-27 Q
33 November 07 Nov Income-tax Act, 2025 Challan ITNS 281 TDS Payment – October deduction M
34 November 11 Nov Employees' State Insurance Act, 1948 ESIC Half-Yearly Return ESIC half-yearly return for April–September period H
35 November 15 Nov Employees' Provident Funds Act, 1952 PF Challan + ECR PF contribution and ECR for October M
36 November 15 Nov Employees' State Insurance Act, 1948 ESIC Challan ESIC monthly contribution for October M
37 November Nov – Dec window GSEB / Education Regulations GSEB SSC / HSC Exam Registration Online student exam registration for Class 10 and 12 via gsebeservice.com. Typically November 7 to December 6 window. A Late submission attracts penalty. Monitor GSEB official notification each year for exact window.
38 December 07 Dec Income-tax Act, 2025 Challan ITNS 281 TDS Payment – November deduction M
39 December 15 Dec Employees' Provident Funds Act, 1952 PF Challan + ECR PF contribution and ECR for November M
40 December 15 Dec Employees' State Insurance Act, 1948 ESIC Challan ESIC monthly contribution for November M
41 December 31 Dec Foreign Contribution (Regulation) Act, 2010 FC-4 Annual Return (FCRA) Annual return of foreign contributions to Ministry of Home Affairs. Row retained for reference. Activate immediately upon FCRA registration. A Trust currently not receiving foreign donations. Mandatory even for nil receipt years once registered.
42 January 07 Jan Income-tax Act, 2025 Challan ITNS 281 TDS Payment – December deduction M
43 January 15 Jan Employees' Provident Funds Act, 1952 PF Challan + ECR PF contribution and ECR for December M
44 January 15 Jan Employees' State Insurance Act, 1948 ESIC Challan ESIC monthly contribution for December M
45 January 31 Jan Income-tax Act, 2025 Q3 TDS Return (Oct–Dec 2026) Quarterly TDS return – Q3 of Tax Year 2026-27 Q
46 February 07 Feb Income-tax Act, 2025 Challan ITNS 281 TDS Payment – January deduction M
47 February 15 Feb Employees' Provident Funds Act, 1952 PF Challan + ECR PF contribution and ECR for January M
48 February 15 Feb Employees' State Insurance Act, 1948 ESIC Challan ESIC monthly contribution for January M
49 February 28 Feb Bombay Public Trusts Act, 1950 Budget – Charity Commissioner Submit annual budget to Gujarat Charity Commissioner one month before FY commencement. Applicable based on income threshold under BPT Act. A* Prepare as per Schedule VIIA of BPT Act. Verify applicability with local Charity Commissioner office.
50 March 07 Mar Income-tax Act, 2025 Challan ITNS 281 TDS Payment – February deduction M
51 March 15 Mar Employees' Provident Funds Act, 1952 PF Challan + ECR PF contribution and ECR for February M
52 March 15 Mar Employees' State Insurance Act, 1948 ESIC Challan ESIC monthly contribution for February M
53 March 31 Mar Gujarat Professions Tax Act, 1976 PT Annual Return (Form 5) Annual Professional Tax return. Monthly PT payment due on 15th of each month (more than 20 employees). A Monthly PT: Rs. 200 per employee per month above salary slab. Annual return by 31 March.
54 March 31 Mar Gujarat Fire Prevention Act, 2013 Fire Safety Certificate Renewal Annual renewal of fire safety NOC from local fire department A
55 March 31 Mar Local Municipal Laws, Gujarat Building Safety Certificate Renewal Annual building safety and stability certificate from licensed structural engineer – local municipal law requirement A
56 March 31 Mar Bombay Public Trusts Act, 1950 AGM + Accounts Approval Approval of annual accounts by trustees and managing committee before financial year end. Maintain signed minutes. A
57 March 31 Mar Income-tax Act, 2025 Advance Tax – 4th Instalment Final advance tax instalment if trust has taxable income such as anonymous donations under Section 299 ITA 2025. Trusts with full Section 11 and 12 exemption typically not liable. A* Verify for any taxable income streams before the due date.
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Annual
Re-validation of Section 12AB Registration
Form 105 (new) / old Form 10AB
Before expiry of registration
Apply at least 6 months before expiry. Old Form 10AB replaced by Form 105 under IT Rules 2026 from 01 April 2026.
Annual
Renewal of 80G Approval
Form 105 (new) / old Form 10AB
Before expiry of registration
Same form as 12AB renewal. Ensure donor records (Form 10BD filed by 31 May) are current before submitting renewal application.
Annual
Donor Statement + Donation Certificates (80G)
Form 10BD + Form 10BE
31 May
Mandatory since trust is 80G registered. Penalty Rs. 200 per day for delay. Donor-wise PAN linkage required for each donor.
Annual
Accumulation of Income beyond 15%
Form 110 (old: Form 10)
30 Sep
File only if income accumulated beyond 15% of total receipts. Board resolution specifying purpose and period is mandatory.
Annual — Future Reference
FCRA Annual Return
FC-4 Annual Return
31 Dec
Trust not currently FCRA registered. Row retained as future tracker. Mandatory even for nil receipt years once registered.
Annual
School Affiliation Renewal (GSEB)
GSEB Affiliation / Recognition
Before academic year start
Exact timeline per GSEB circular each year. Non-renewal affects student board exam registration.
Annual
SSC / HSC Student Exam Registration
GSEB Exam Registration (gsebeservice.com)
Oct – Dec window
Typically November 7 to December 6 via gsebeservice.com. Late fee applicable after deadline.
Annual (if applicable)
Budget Submission to Charity Commissioner
Budget — Charity Commissioner
28 Feb
Applicable if trust income exceeds prescribed threshold. Prepare as per Schedule VIIA of BPT Act, 1950 (Gujarat).
Annual
Professional Tax Annual Return
PT Return (Form 5)
31 Mar
Monthly PT payment due 15th of each month (more than 20 employees confirmed). Annual return by 31 March.
Annual
AGM and Accounts Approval by Trustees
AGM + Signed Minutes
31 Mar
Accounts approved at AGM must align with accounts filed with Gujarat Charity Commissioner.
Annual
Contribution to Public Trust Administration Fund
2% of gross income
With CC accounts filing (30 Sep)
2% of gross income. Exemption may be available for education trusts. Verify applicability with Gujarat Charity Commissioner.
Event-Based
New Employee Registration — PF and ESIC
UAN + ESIC Portal Registration
On new appointment
PF: within 1 month of joining. ESIC: within 10 days of employment. Applicable above respective wage thresholds.
Event-Based
TDS on Immovable Property Purchase
Form 26QB (ITA 2025)
Within 30 days of transaction
TDS at 1% on purchase above Rs. 50 lakh. Challan-cum-statement within 30 days of end of month of deduction.
Event-Based
Report of Change to Charity Commissioner
Change Report — Charity Commissioner
Within 30 days of change
Report any change in trustees, address, objects or trust property to Gujarat Charity Commissioner promptly.
Event-Based
NITI Aayog DARPAN Portal Registration
DARPAN Portal Registration
One-time / renewal
Mandatory for FCRA registration and for receiving grants from central or state government schemes.
Compliance Item Old Form (ITA 1961) New Form (ITA 2025 / IT Rules 2026) Old Section New Section (ITA 2025) Notes
Trust Audit Report — large trust / 12ABForm 10BForm 10B (renumbering TBC by CBDT)Sec 12A(1)(b)(i) ITA 1961Sec 284 ITA 2025Applicable if gross receipts exceed Rs. 5 crore, income applied outside India, or non-permitted investments.
Trust Audit Report — smaller / 10(23C)Form 10BBForm 10BB (renumbering TBC by CBDT)Sec 10(23C) ITA 1961Sec 284 ITA 2025Filing wrong form invalidates exemption claim.
Accumulation of IncomeForm 10Form 110Sec 11(2) ITA 1961Sec 275(2) ITA 2025File within 9 months of Tax Year end i.e. by 30 September.
12AB Registration / RenewalForm 10ABForm 105Sec 12AB ITA 1961Sec 284 ITA 2025Apply 6 months before expiry.
80G Approval / RenewalForm 10ABForm 105Sec 80G ITA 1961Sec 333 ITA 2025Same form as 12AB renewal.
Donor StatementForm 10BDForm 10BD (renumbering TBC)Rule 18AB / Sec 80G(5)Sec 333 / IT Rules 202631 May annually. Mandatory for 80G registered trust.
Donor CertificateForm 10BEForm 10BE (renumbering TBC)Rule 18AB ITA 1961IT Rules 2026Issue to donors after filing Form 10BD.
TDS Payment — Non-Govt DeductorITNS 281 ChallanITNS 281 Challan (unchanged)Sec 200 / Rule 30Sec 393 / Rule 218 IT Rules 20267th of following month; March deduction: 30 April only.
Quarterly TDS ReturnForm 24Q / 26QForm 24Q / 26Q (renumbered)Sec 200(3) / Rule 31ASec 393 / Rule 219 IT Rules 2026Q1: 31 Jul | Q2: 31 Oct | Q3: 31 Jan | Q4: 31 May.
TDS Certificate — SalaryForm 16Form 130Sec 203 ITA 1961Sec 393 ITA 2025Renamed to Form 130 under IT Rules 2026.
TDS on Property PurchaseForm 26QBNew form under IT Rules 2026 (TBC)Sec 194-IA ITA 1961Sec 393(1) — Property TableWithin 30 days from end of month of deduction.
Annual Return — TrustITR-7ITR-7 (updated form)Sec 139(4A) ITA 1961Sec 162(4)(a) ITA 2025Due 31 October for audit cases.
Form 15G / 15HForm 15G / 15HForm 121Sec 197A ITA 1961Sec 393(6) ITA 2025New form number from 01 April 2026.
Lower TDS Certificate ApplicationForm 13Form 128Sec 197 ITA 1961Sec 395(1) ITA 2025Application by payee for lower or nil TDS deduction.
Fresh PAN ApplicationForm 49AForm 93Sec 139A ITA 1961Sec 158 ITA 2025Only for fresh PAN applications from 01 April 2026. Existing PANs remain valid.
Declaration — no PANForm 60Form 97Rule 114B IT Rules 1962Rule 159(2) IT Rules 2026Replaced Form 60 from 01 April 2026.