📰 September 2025 Tax Newsletter

This month’s edition from S K Patodia & Associates LLP features:

📅 Important Compliance Deadlines for September 2025

✅ Advance tax 2nd installment due date – 15th September, 2025

✅ Extended ITR filing deadline (AY 2025-26) – 15th September, 2025 (Non Audit)

✅ Due dates for TDS deposit, challan submissions, and audit reports

• TDS deposit – 7th September, 2025
• Audit reports – 30th September, 2025

✅Key Income Tax Rulings, including case laws on:

• CPC cannot adjust return u/s 143(1) without prior intimation.

• Revised return replaces original return – AO bound to consider revised one.

• CAM charges fall under Sec. 194C, not Sec. 194I (TDS on rent).

• Penalty u/s 270A invalid if AO fails to specify under-reporting vs. misreporting.

• Delay in Form 10/10B filing is procedural and exemption u/s 11 cannot be denied.

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