India tax deadlines 2026.

Use this skill whenever asked about India cryptocurrency or virtual digital asset (VDA) taxation. Trigger on phrases like "crypto tax India", "Bitcoin India tax", "VDA tax", "Section 115BBH", "194S TDS crypto", "crypto TDS India", "virtual digital asset India", "crypto income India", "NFT tax India", "mining tax India", "staking tax India", "WazirX tax", "CoinDCX tax", "crypto loss India", "Schedule VDA", "ITR crypto", "30% crypto tax India", "1% TDS crypto", or any question about the income tax, TDS, or reporting treatment of cryptocurrency, tokens, NFTs, or virtual digital assets under Indian tax law. Covers Finance Act 2022 amendments (Sections 115BBH, 194S, 2(47A)), the no-loss-offset rule, ITR Schedule VDA, and advance tax obligations. ALWAYS read this skill before touching any India crypto work.

Use this skill whenever asked about India transfer pricing rules, documentation requirements, or CBDT transfer pricing compliance. Trigger on phrases like "transfer pricing India", "Indian TP documentation", "Form 3CEB", "master file India", "local file India", "CbCR India", "APA India", "Section 92", "safe harbour India", "specified domestic transactions", or any question about intercompany pricing for Indian entities.

Final orchestrator skill that assembles the complete India filing package for India-resident self-employed individuals and professionals. Consumes outputs from all India content skills (india-gst for GSTR-3B/GSTR-1, in-income-tax for ITR-3/ITR-4, in-advance-tax for quarterly instalments, in-tds-freelance for TDS reporting) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final action list with payment instructions, filing instructions, and next-year planning. This is the capstone skill that runs last and produces the final deliverable. MUST be loaded alongside all India content skills listed above. India full-year residents only. Self-employed individuals and professionals only.

Use this skill whenever asked about Indian payroll processing, employee salary calculations, TDS on salary (Section 192), Provident Fund (PF/EPF), Employee State Insurance (ESI), employer cost calculations, CTC breakdowns, net-to-gross or gross-to-net conversions, Indian payslip structure, Form 24Q/Form 138 filings, or any question about computing wages, deductions, or employer obligations in India. Trigger on phrases like "Indian payroll", "TDS on salary", "PF contribution", "ESI contribution", "EPF", "CTC breakdown", "new tax regime India", "old tax regime", "Form 16", "Form 130", "salary structure India", "basic DA HRA", "professional tax", "gratuity", "bonus India", or "minimum wages India".

Use this skill whenever asked about Indian TDS (Tax Deducted at Source) on payments to freelancers, contractors, or professionals. Trigger on phrases like "TDS freelance India", "Section 194J", "Section 194C", "Section 194O", "TDS rate professional services", "Form 26Q", "Form 16A", "TDS certificate", "26AS", "AIS reconciliation", "TDS return India", "lower deduction certificate", "Section 197", "Section 206AA", "PAN not provided TDS", or any question about TDS obligations when paying or receiving freelance/contractor payments in India. Covers Section 194J (professional/technical services), 194C (contractor payments), 194O (e-commerce), TDS return filing (Form 26Q), TDS certificates (Form 16A), Form 26AS/AIS reconciliation, higher rate for missing PAN (Section 206AA), and lower deduction certificates (Section 197). ALWAYS read this skill before touching any India TDS work involving freelancers or contractors.

Use this skill whenever asked about Indian EPF (Employees' Provident Fund), ESI (Employees' State Insurance), or employer social security obligations. Trigger on phrases like "PF contribution India", "EPF employer", "ESI contribution", "provident fund India", "PF admin charges", "EDLI", "EPS pension", "ECR filing", "PF return", "ESI threshold", "PF applicability", "12% PF", "employer PF obligation", or any question about computing, depositing, or filing EPF/ESI in India. This skill covers EPF contribution rates, EPS, EDLI, ESI rates and thresholds, applicability criteria, monthly filing (ECR), and compliance deadlines. ALWAYS read this skill before touching any Indian PF/ESI employer work.

Use this skill when advising on LEGAL tax minimization strategies for Indian taxpayers — salaried individuals, self-employed professionals, and business owners. Trigger on phrases like "reduce my tax India", "tax planning", "80C", "80D", "old vs new regime", "HRA", "NPS", "Section 24", "presumptive taxation", "capital gains", "GST input credit", or any question about legally minimizing Indian income tax. Covers regime selection, deduction optimization, capital allowances, loss set-off, timing, GST planning, social security, and red lines. ALWAYS read this skill before giving Indian tax optimization advice.

Use this skill whenever asked to prepare, review, classify, or advise on India's Goods and Services Tax (GST) for a self-employed individual, freelancer, or small business. Trigger on phrases like "GST return", "GSTR-1", "GSTR-3B", "GSTR-9", "file GST", "GST classification", "HSN code", "SAC code", "input tax credit", "ITC", "reverse charge", "e-invoicing", "e-way bill", "CGST", "SGST", "IGST", "inter-state supply", "intra-state supply", "place of supply", or any request involving Indian indirect tax compliance. This skill covers regular (non-composition) GST-registered taxpayers with a single state GSTIN only. Composition scheme, multi-state, SEZ, e-commerce operator, and ISD registrations are in the refusal catalogue. ALWAYS read this skill before touching any India GST work.