November 2025 is a key compliance month for taxpayers, employers, and deductors under the Income-Tax Act. It mainly covers TDS/TCS deposit deadlines, issuance of certificates, and challan-cum-statement filings. Timely compliance ensures smooth credit for deductees and helps avoid penalties and interest.
Key Due-Dates
1. 7 November 2025 – Deposit of TDS/TCS for October 2025: All taxpayers who deducted or collected tax in October 2025 must deposit the amount to the Central Government by 7 November 2025.
- Applies to both TDS (salary, contract, rent, etc.) and TCS.
- Late payment attracts 1.5% interest per month and late-fee penalties.
2. 15 November 2025 – Issue of TDS Certificates (Q2): Deductors who deducted tax under special sections (194-IA, 194-IB, 194M, 194S) during July–September 2025 must issue TDS certificates (Forms 16B/16C/16D/16E) by this date.
- Essential for deductees to claim tax credit in ITR.
3. 30 November 2025 – Challan-cum-Statement Filing (October Deductions)
For deductions under Sections 194-IA, 194-IB, 194M, and 194S made in October 2025, the tax must be deposited and the challan-cum-statement filed by 30 November 2025.
- These are single-transaction based filings for individuals and non-audit deductors.
Reminders
- Cross-verify all TDS/TCS challans in Form 26AS or AIS.
- Maintain records of payments, challans, and certificates.
- Late deposit or filing invites interest under Section 201(1A) and fees under Section 234E.
- Quarterly TDS returns for July–September 2025 should already be filed before November.
Conclusion
To stay fully compliant, remember the three key dates — 7 Nov, 15 Nov, and 30 Nov 2025. Timely deposit, filing, and certificate issuance safeguard deductors from penalties and ensure deductees receive proper credit in their tax accounts.
FAQs
1. What if TDS/TCS is deposited after 7 November 2025?
Ans: Late payment attracts 1.5% interest per month until the date of actual payment and may also lead to penalties.
2. Are TDS certificates due for all deductions?
Ans: No. Certificates due on 15 November apply only to deductions under sections like 194-IA, 194-IB, 194M, and 194S for July–September 2025.
3. What is the difference between TDS deposit and return filing?
Ans: Deposit is monthly (by 7th), while TDS returns are quarterly. For Q3 (October–December 2025), the return will be due by 31 January 2026.
4. If 7 November is a holiday, what happens?
Ans: If the due date falls on a bank holiday, payment can be made on the next working day.
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