VAT

29 Nov 25 Half yearly Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies.

30 Nov 25 Statutory Auditor to file Annual return with National Financial Reporting Authority (NFRA) in respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits.

30 Nov 25 Online Application for alternative tax regime if due date of ITR is 30 Nov.

30 Nov 25 Filing of Income Tax Return where Transfer Pricing applicable.

30 Nov 25 E-filing of statement by non-resident u/s 285, having liason office in India, for FY 2024-25.

30 Nov 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in October.

30 Nov 25 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in October (Else TDS is to be deposited on annual basis by 30 April of next year.)

30 Nov 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for October.

30 Nov 25 Deposit of TDS on Virtual Digital Assets u/s 194S for October.

30 Nov 25 Annual RoDTEP Return (ARR)for the financial year 2023-24. Grace period was extended from 30.09.2025 to 30.11.2025 with late fee of Rs. 10,000. If the total RoDTEP claim for a given IEC exceeds Rs. 1 crore in a financial year, filing the Annual RoDTEP Retu