TDS Payment and Return Due Dates for FY 2026-27
Monthly TDS Payment (Deposit) Due Dates
Whoever deducts TDS must deposit it with the government — this deadline is separate from, and earlier than, the quarterly return.
| Month of deduction | Due date for deposit |
| April – February | 7th of the following month |
| March | 30 April (extended, instead of the usual 7th) |
Government offices deducting TDS without a challan must deposit it the same day.
Quarterly TDS Return Due Dates
The return (24Q for salary TDS, 26Q for other domestic payments, 27Q for payments to non-residents, 27EQ for TCS) reports every deduction made during the quarter and generates Form 16/16A for the deductee.
| Quarter | Period | Due date |
| Q1 | April – June | 31 July |
| Q2 | July – September | 31 October |
| Q3 | October – December | 31 January |
| Q4 | January – March | 31 May |
Form 16 / 16A Issue Deadlines
- Form 16 (salary, annual): by 15 June following the financial year
- Form 16A (non-salary, quarterly): within 15 days of the quarterly return due date above
Interest and Penalty for Missing These Dates
| Default | Consequence |
| TDS deducted late (i.e., not deducted when payment was made) | 1% per month interest from the date it was deductible to the date actually deducted |
| TDS deposited late (deducted on time, paid late) | 1.5% per month interest from the date of deduction to the date of deposit |
| TDS return filed late | ₹200/day under Section 234E until filed, capped at the TDS amount itself |
| TDS return not filed at all beyond 1 year, or with incorrect details | Additional penalty under Section 271H — ₹10,000 to ₹1,00,000, at the assessing officer's discretion |
The 1.5%/month deposit-interest rate is calculated per month or part of a month, so depositing even a day late costs a full month's interest — there's no daily pro-rating in your favour.
Businesses with TDS obligations across salary, professional fees, and rent often miss the deposit date (7th) even while remembering the quarterly return date, since it comes around four times as often. If keeping this on a manual calendar is error-prone, our TDS return filing service tracks deposit and return deadlines together so neither slips.