Corporate Tax Return 2024 Due Date 2024 Download. A corporation can use a calendar year for the gst/hst account or use the same fiscal period as the corporation income tax account. Clause 26 of form 3cd requires tax auditors to report on sums incurred and paid under section 43b of the income tax act, 1961, which allows deductions for certain liabilities (taxes, duties, etc.) only when paid during the previous year or by the due date.

For “regular” corporations (i.e., c corporations) that operate on a calendar year, their federal income tax return (form 1120) for the 2023 tax year is due on april 15, 2024. The upcoming months of september, october, and november 2024 are critical for companies and llps in india, as they must meet several important roc filing deadlines under the companies act and llp act.