Income year ending 30 June 2026

e-EDF - Employee

An employee who, in respect of an income year, is entitled to reliefs, deductions and allowances in respect of that income year and who wishes to have the reliefs, deductions and allowances taken into account for the purpose of determining his chargeable income and the amount of income tax, if any, to be withheld from his emoluments during that income year, may submit an EDF electronically to his employer through the MRA platform.

 e-EDF - Employer

To download the excel file showing the deductions claimed by his employees in their respective e-EDF for the income year 2025/2026, an employer is required to login using his EMPLOYER REGISTRATION NUMBER (ERN) and PASSWORD.

 Return of Employees (ROE)

Employers having at least one employee or who have paid emoluments during the above income year are required to submit a ROE electronically.

The deadline for the submission of the ROE is 15 August 2025.

 Annual TDS Statement

Every Payer who, in respect of any month of the above income year:

• has submitted a monthly TDS return; or

• has made TDS payments to MRA; or

• has not deducted TDS because the amount of TDS deductible is less than Rs 500; is required to submit an Annual TDS Statement electronically.

The deadline for the submission of Annual TDS Statement is Friday 15 August 2025.