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Guide · TDS

TDS Return Due Dates — 31 Jul · 31 Oct · 31 Jan · 31 May

The quarterly TDS return filing deadlines, the monthly TDS deposit dates, the forms for each type of deduction, and how the Income-tax Act, 2025 renumbers them from 1 April 2026.

Written by
TaxClue TDS Desk
Updated
18 August 2026
Reading time
4 min
Questions
15 answered
  • Updated August 2026
  • CA Reviewed
  • 24Q · 26Q · 27Q · 27EQ
Quick Answer

TDS returns are filed quarterly. The due dates are 31 July (Q1), 31 October (Q2), 31 January (Q3) and 31 May (Q4). For FY 2025-26 you file on the familiar forms — 24Q (salary), 26Q (non-salary residents), 27Q (non-residents) and 27EQ (TCS). Late filing attracts a fee of Rs 200 a day until the return is filed.

The calendar

Quarterly TDS Return Due Dates

The same four dates apply to every TDS form (24Q, 26Q, 27Q) and to TCS (27EQ). Q4 has a longer window — 31 May — to allow year-end salary reconciliation and issue of Form 16 / 16A.

QuarterPeriodFiling Due DateForms
Q11 Apr – 30 Jun31 July24Q · 26Q · 27Q · 27EQ
Q21 Jul – 30 Sep31 October24Q · 26Q · 27Q · 27EQ
Q31 Oct – 31 Dec31 January24Q · 26Q · 27Q · 27EQ
Q41 Jan – 31 Mar31 May24Q · 26Q · 27Q · 27EQ

Dates shown for FY 2025-26 (Q1 due 31 Jul 2025 … Q4 due 31 May 2026). The same pattern repeats every year.

New forms from 1 April 2026 (Income-tax Act, 2025)

For deductions made on or after 1 April 2026 (FY 2026-27), the Income-tax Act, 2025 consolidates TDS into Section 392 (salary → new Form 138) and Section 393 (non-salary residents → Form 140; non-residents → Form 144). The quarterly due dates (31 Jul / 31 Oct / 31 Jan / 31 May) are unchanged — only the form numbers change. FY 2025-26 returns continue on 24Q / 26Q / 27Q.

Pay first, file later

TDS Deposit (Challan) Due Dates

Depositing the tax and filing the return are two separate deadlines. TDS deducted in a month must be paid to the government by the 7th of the next month, well before the quarterly return.

TDS deducted inDeposit due dateApplies to
Apr to Feb (any month)7th of the following monthAll non-government deductors
March30 AprilAll non-government deductors
Any month (govt, book entry)Same dayGovernment deductors

Deposit via challan-cum-statement / e-payment on the income-tax portal. Missing the deposit date triggers interest, separate from the return late fee.

Deposit date is not the return date

A common error is treating the quarterly return date as the payment date. The tax itself is due by the 7th of the next month (30 April for March deductions); the quarterly return simply reports what was already deposited. Late deposit attracts 1.5% interest per month even if the return is on time.

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Which form

TDS / TCS Return Forms by Payment Type

The correct form depends on what was deducted and to whom. Check your applicable rate and threshold in the TDS rate chart before filing.

Form (till FY 2025-26)New form (FY 2026-27)Section (new Act)Nature of deduction
24QForm 138Section 392TDS on salary
26QForm 140Section 393(1)TDS on non-salary payments to residents (interest, rent, contract, professional fees)
27QForm 144Section 393(2)TDS on payments to non-residents
27EQForm 140 (TCS)Section 394Tax Collected at Source (TCS)

Old section numbers (192, 194-series, 195, 206C) are discontinued on TRACES for post-1 Apr 2026 transactions; returns use the new numeric payment codes.

  • Valid TAN (Tax Deduction Account Number)
  • Challan / BSR details of TDS deposited
  • PAN of every deductee
  • Deduction amount and correct section code
  • Form 16 / 16A ready to issue after filing
  • DSC or EVC to sign the return
If you miss it

Late Filing Fee, Penalty & Interest

  • Late-filing fee — Rs 200 per day (old Section 234E, renumbered Section 427 from 1 Apr 2026) from the due date until filing, capped at the total TDS in the return.
  • Penalty for non-filing — Rs 10,000 to Rs 1,00,000 (old Section 271H, new Section 461) at the Assessing Officer's discretion.
  • Interest on late deposit — 1.5% per month (or part) from the date of deduction to the date of deposit.
  • Interest on non-deduction — 1% per month from the date TDS was deductible to the date it was actually deducted.
Deducting but not depositing is prosecutable

Failure to deposit TDS after deducting it can attract prosecution — imprisonment of 3 months to 7 years plus fine. Always deposit deducted TDS by the 7th of the next month; the late fee and interest add up quickly.

Step by step

How to File a TDS Return Online

  1. 1Deposit TDSPay challan by the 7th of next month
  2. 2Prepare returnRPU / software, then validate with FVU
  3. 3UploadOn incometax.gov.in with the right form
  4. 4SignDSC or EVC, then get the token
  5. 5Issue certificatesForm 16 / 16A from TRACES

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Sources
  1. Due dates & forms: incometax.gov.in
  2. TRACES (returns, Form 16/16A): tdscpc.gov.in
  3. Late fee: Section 234E (renumbered s.427, Income-tax Act 2025)
  4. Penalty: Section 271H (renumbered s.461); Sections 392–394 for new forms w.e.f. 1 Apr 2026

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

TDS Return Due Dates — Frequently Asked Questions

Short, direct answers to the 15 questions readers ask most on this topic.

TDS returns are filed quarterly. For FY 2025-26 the due dates are 31 July 2025 (Q1, Apr–Jun), 31 October 2025 (Q2, Jul–Sep), 31 January 2026 (Q3, Oct–Dec) and 31 May 2026 (Q4, Jan–Mar). The same dates apply to Form 24Q, 26Q, 27Q and 27EQ.

The fourth-quarter return covers January to March, which includes year-end salary TDS. The extra time to 31 May lets deductors reconcile full-year salary figures and issue Form 16 (salary) and Form 16A (non-salary) certificates to deductees. So Q4 gets roughly two months instead of one.

Yes. The quarterly pattern — 31 July, 31 October, 31 January and 31 May — repeats every financial year and applies to all TDS forms and to TCS. Only the year changes: for FY 2026-27, Q1 was due 31 July 2026, Q2 is due 31 October 2026, Q3 31 January 2027 and Q4 31 May 2027.

No. TCS returns (Form 27EQ, under Section 206C / new Section 394) follow the same quarterly schedule — 31 July, 31 October, 31 January and 31 May. The forms differ but the deadlines are identical to TDS returns.

TDS deducted in any month from April to February must be deposited by the 7th of the following month. TDS deducted in March must be deposited by 30 April. Government deductors paying by book entry deposit on the same day. These deposit (challan) dates are separate from the quarterly return-filing dates.

The deposit date is when you pay the tax to the government (7th of next month, or 30 April for March). The return date is when you report those deposits in a quarterly statement (31 Jul / 31 Oct / 31 Jan / 31 May). You must deposit first and file the return afterwards; missing either has its own late fee or interest.

Form 24Q is the return for TDS on salary; Form 26Q is for non-salary TDS on payments to residents (interest, rent, contract and professional fees); Form 27Q is for TDS on payments to non-residents; and Form 27EQ is the TCS return. Each is filed quarterly on the same due dates.

For deductions on or after 1 April 2026, the Income-tax Act, 2025 replaces the old forms: salary TDS (Section 392) moves to Form 138, non-salary TDS to residents (Section 393(1)) to Form 140, and TDS on non-residents (Section 393(2)) to Form 144. The quarterly due dates stay the same; only the form numbers and section references change. FY 2025-26 returns still use 24Q / 26Q / 27Q.

Payments such as rent, professional or technical fees, contractor payments, interest and commission to residents are reported in Form 26Q (Form 140 from FY 2026-27). Salary TDS goes in Form 24Q (Form 138). Only TDS on non-residents uses Form 27Q (Form 144).

A late-filing fee of Rs 200 per day applies under Section 234E (renumbered Section 427 from 1 April 2026), running from the due date until the return is filed, capped at the total TDS in that return. In addition, the Assessing Officer may levy a penalty of Rs 10,000 to Rs 1,00,000 under Section 271H (new Section 461) for failure to file.

If TDS is deducted but deposited after the due date, interest is charged at 1.5% per month (or part of a month) from the date of deduction to the date of deposit. If TDS is not deducted at all when it should have been, interest is 1% per month from the date it was deductible to the date it is actually deducted.

Yes. Deducting TDS and failing to deposit it with the government is a serious offence that can attract prosecution — imprisonment from 3 months to 7 years along with a fine — in addition to interest and penalty. Always deposit deducted TDS on time.

Yes. If you find errors — a wrong PAN, challan mismatch or missed deductee — you can file a correction (revised) statement through TRACES. There is no fixed deadline for a correction return, but file it promptly so deductees' Form 26AS and AIS reflect the right credit and to avoid short-deduction defaults.

Deposit the TDS by challan, then prepare the return in the NSDL Return Preparation Utility (RPU) or compatible software, validate it with the File Validation Utility (FVU), upload the file on incometax.gov.in under the correct form, sign with DSC or verify by EVC, and download the acknowledgement token. Finally, generate Form 16 / 16A from TRACES for your deductees.

Yes. Every deductor must obtain a TAN (Tax Deduction and Collection Account Number) and quote it on all TDS challans, returns and certificates. You cannot deposit TDS or file a return without a valid TAN; deducting without one attracts a separate penalty.