Every due date in Sakshra comes from a provision. Here is each Act and set of Rules, linked to the official, always-current text on the government's own site.
In force from 1 April 2026: the tax year, returns, audit, advance tax and TDS from tax year 2026-27 onwards.
Returns, tax audit (section 44AB), transfer pricing (section 92E) and TDS for years up to 2025-26.
Forms, due dates for TDS and TCS returns, and the procedures behind them.
Returns (sections 37 and 39), payment and input tax credit set-off (section 49), composition.
GSTR-1, GSTR-3B, QRMP and IFF, PMT-06, CMP-08, GSTR-9 and the set-off order (Rule 88A).
Where every extension Sakshra applies comes from.
AOC-4, MGT-7, ADT-1, DIR-3 KYC and the annual general meeting.
Monthly PF contribution and returns.
Set by each state; the dates follow the state of the client's registration.
