TDS Return Filing — Form 24Q & 26Q Due Dates, Process & Penalty

Updated: 3 June 2026 | Income-tax Act, 2025 | Section 234E & 271H

TDS returns must be filed quarterly. Form 24Q (salary TDS) and Form 26Q (other TDS) due dates for FY 2025-26: Q1 (Apr–Jun): 31 July; Q2 (Jul–Sep): 31 October; Q3 (Oct–Dec): 31 January; Q4 (Jan–Mar): 31 May. Under the Income-tax Act, 2025, these are Form 138 (salary) and Form 139 (other). Late fee: ₹200/day under Section 234E (capped at TDS deducted). Penalty: ₹10,000–₹1,00,000 under Section 271H.

₹200/day

Late fee under Section 234E for delayed TDS return filing.
This fee is mandatory and cannot be waived. Total late fee is capped at the TDS amount for that quarter.

Income-tax Act, 2025 Update: Form 24Q (salary TDS) is now Form 138 and Form 26Q (non-salary TDS to residents) is now Form 139 under the Income-tax Act, 2025. The quarterly filing schedule, due dates, and TRACES portal remain unchanged. “Financial Year” is now “Tax Year”.

TDS Return Due Date Calendar — FY 2025-26

The following quarterly due dates apply for FY 2025-26 (Tax Year 2025-26). Both Form 24Q and Form 26Q (and their 2025 Act equivalents) follow the same schedule.

Quarter	Period	Due Date	Old Form	2025 Act Form
Q1	April – June 2025	31 July 2025	24Q / 26Q	138 / 139
Q2	July – September 2025	31 October 2025	24Q / 26Q	138 / 139
Q3	October – December 2025	31 January 2026	24Q / 26Q	138 / 139
Q4	January – March 2026	31 May 2026	24Q / 26Q	138 / 139

Q4 has a longer due date (31 May) as it coincides with the financial year-end closing and annual TDS certificate issuance (Form 16/16A).

TDS Return Forms Overview

Different TDS return forms are prescribed depending on the nature of payment and the type of deductee. Choose the correct form to avoid notices.

Form 24Q

2025 ACT: FORM 138 • QUARTERLY

Quarterly TDS return filed by employers for TDS deducted on salary payments to employees under Section 192.

Covers: Employee-wise salary breakup, exemptions, deductions, perquisites, and TDS challan details. Basis for Form 16 (TDS certificate for employees).

Form 26Q

2025 ACT: FORM 139 • QUARTERLY

Quarterly TDS return for non-salary TDS on payments to resident deductees (vendors, contractors, professionals, landlords).

Covers: Section 194A (interest), 194C (contractor), 194H (commission), 194I (rent), 194J (professional fees), 194Q (purchase of goods), and all other resident TDS sections.

Form 27Q

NRI / NON-RESIDENT • QUARTERLY

Quarterly TDS return for TDS deducted on payments to non-residents and foreign companies under Sections 195, 196A, 196B, etc.

Covers: Dividends, interest, royalties, technical service fees, and all other payments to non-residents. Required for cross-border vendor payments.

Form 27EQ

TCS RETURN • QUARTERLY

Quarterly Tax Collected at Source (TCS) return filed by sellers/collectors under Section 206C for transactions like vehicle sales, scrap, forest produce, etc.

Covers: TCS on sale of motor vehicles (above ₹10L), scrap, alcohol, tendu leaves, and TCS on foreign remittances under LRS (Section 206C(1G)).

TAN Requirement for TDS Return Filing

TAN (Tax Deduction Account Number) is mandatory for filing any TDS return. Every person responsible for deducting tax at source must obtain a TAN under Section 203A of the Income-tax Act before deducting TDS or filing returns. TAN is a 10-character alphanumeric number (e.g., MUMB12345G). Apply for TAN on incometax.gov.in or via Form 49B on the NSDL portal.

TAN must be quoted on all TDS returns, challans, and TDS certificates (Form 16/16A).
Quoting wrong TAN or failure to quote TAN attracts a penalty of ₹10,000 under Section 272BB.
Individuals deducting TDS only on salary (household employer) are exempt from TAN requirement if they use their PAN instead.
TAN can be verified on incometax.gov.in → Know Your TAN.

How to File TDS Return on TRACES Portal

TDS returns are filed via the TRACES portal (traces.gov.in) or TIN-NSDL. The process involves preparing, validating, and uploading the return file.

Obtain & Activate TAN on TRACES
Register on traces.gov.in using your TAN and PAN. Complete email/mobile verification. This is a one-time setup. Existing TAN holders must activate their TRACES account if not already done.
Prepare TDS Data Using RPU
Download NSDL’s free Return Preparation Utility (RPU) from tin.tin.nsdl.com. Enter deductee details (PAN, amount paid, TDS deducted), challan details (BSR code, date, amount), and verify all PAN entries. For salary (Form 24Q), include salary breakup, exemptions, deductions, and perquisite valuation for each employee.
Validate with FVU (File Validation Utility)
Run the prepared file through NSDL’s FVU to check for errors. The FVU validates PAN formats, challan matching, and data structure. Correct any errors flagged before proceeding. A “.fvu” file is generated on successful validation.
Upload on TRACES / TIN-FC
Log in to TRACES → Statements / Payments → File TDS Return. Upload the FVU-validated file. Alternatively, submit via TIN Facilitation Centres (TIN-FC) for physical filing with a USB drive + Form 27A.
Verify with DSC or EVC
Authenticate the return using a registered Digital Signature Certificate (DSC) or Electronic Verification Code (EVC) sent to your registered mobile/email. Companies must use DSC; others may use EVC.
Download Acknowledgment & Issue Form 16/16A
After successful filing, download the acknowledgment token number from TRACES. Once CPC-TDS processes the return (usually within 7–10 days), download and issue Form 16 (for employees, from Form 24Q) or Form 16A (for other deductees, from Form 26Q) directly from TRACES. Form 16A must be issued within 15 days of the quarterly due date.

Late Filing Fee & Penalty

Default	Provision	Amount
Late filing of TDS return (after due date)	Section 234E	₹200 per day (max = TDS for that quarter)
Non-filing of TDS return / filing with incorrect info	Section 271H	₹10,000 to ₹1,00,000 penalty
Failure to issue Form 16 / Form 16A on time	Section 272A(2)(g)	₹100 per day per certificate
Late deposit of TDS (after deduction)	Section 201 / 220(2)	Interest at 1.5% per month from deduction date to deposit date

Section 234E late fee is mandatory and must be deposited along with (or before) the delayed TDS return. It cannot be waived. The Section 271H penalty is discretionary and imposed by the Assessing Officer for non-filing or gross errors.

Frequently Asked Questions

What is the due date for TDS return filing?

TDS returns must be filed quarterly. For FY 2025-26: Q1 (April–June) by 31 July 2025; Q2 (July–September) by 31 October 2025; Q3 (October–December) by 31 January 2026; Q4 (January–March) by 31 May 2026. Under the Income-tax Act, 2025, Form 24Q is now Form 138 (salary TDS) and Form 26Q is now Form 139 (non-salary TDS), filed on the same quarterly schedule.

What is Form 24Q and 26Q?

Form 24Q is the quarterly TDS return filed by employers for TDS deducted on salary payments (under Section 192). It contains employee-wise salary, exemptions, deductions, and TDS details. Form 26Q is the quarterly TDS return for non-salary TDS on payments to residents — covering contractor fees (Section 194C), professional fees (Section 194J), rent (Section 194I), interest (Section 194A), commission, and other TDS. Under the Income-tax Act, 2025, these are renamed Form 138 and Form 139 respectively.

What is the penalty for late TDS return filing?

Late filing of TDS returns attracts a mandatory fee of ₹200 per day under Section 234E of the Income-tax Act (₹200/day under the equivalent provision of the Income-tax Act, 2025) from the day after the due date until the date of actual filing. The total late fee cannot exceed the amount of TDS for that quarter. Additionally, the Assessing Officer may levy a penalty of ₹10,000 to ₹1,00,000 under Section 271H for non-filing or incorrect TDS returns.

How to file TDS return online?

TDS returns are filed on the TRACES portal (traces.gov.in) or TIN-NSDL portal. Steps: (1) Prepare TDS data in the prescribed format using NSDL's RPU (Return Preparation Utility) or third-party software. (2) Validate the file using FVU (File Validation Utility). (3) Log in to TRACES with your TAN credentials. (4) Upload the FVU-validated file. (5) Verify using DSC (Digital Signature Certificate) or EVC. Keep the acknowledgment number for records. TAN registration is mandatory before filing.

How to revise a TDS return?

TDS returns can be revised after original filing to correct errors in PAN, TDS amounts, challan details, or deductee information. Log in to TRACES portal → TDS/TCS → File Correction Statement. Download the existing return, make corrections using the RPU/correction utility, validate with FVU, and upload the correction file. You can file multiple corrections. A consolidated TDS file (CONSO file) from TRACES is required for revision. Note: corrections can be filed even for old quarters.

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