Not on a fixed calendar date — these fire when something happens (incorporation, AGM, sale, etc.).
TDS
Form 26QB — TDS on property sale
Within 30 days of payment for property > ₹50 lakh
Income-tax Act, 1961 — s.194-IA
Buyer deducts 1% TDS on consideration > ₹50 lakh and files Form 26QB challan-cum-statement.
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Form 26QC — TDS on rent
Once a year — within 30 days of March or end of tenancy
Income-tax Act, 1961 — s.194-IB
Tenant deducts 5% on annual rent > ₹50,000/month. One-time annual filing per landlord.
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ADT-1 (statutory auditor appointment)
Within 15 days of AGM (typically by 14 October)
Companies Act, 2013 — s.139
Notice to RoC of statutory auditor appointment. First auditor: within 30 days of incorporation by Board, then ratified at first AGM.
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AOC-4 (financial statements)
Within 30 days of AGM (typically by 30 October)
Companies Act, 2013 — s.137
File audited financial statements + Board Report with RoC. Late filing: ₹100/day (no cap).
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MGT-7 (annual return)
Within 60 days of AGM (typically by 29 November)
Companies Act, 2013 — s.92
Annual Return — share capital, debentures, members, directors, indebtedness. MGT-7A for OPC / small company.
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INC-20A (commencement of business)
Within 180 days of incorporation
Companies Act, 2013 — s.10A
Declaration that subscribers have paid the agreed share capital. Failure attracts ₹50,000 + ₹1,000/day on the company.
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