Quarterly TDS return due dates
The annual salary TDS certificate (formerly Form 16) is due by 15 June after the year ends.
| Quarter | Period | Return due | TDS certificate (non-salary) |
|---|---|---|---|
| Q1 | April – June | 31 July | 15 August |
| Q2 | July – September | 31 October | 15 November |
| Q3 | October – December | 31 January | 15 February |
| Q4 | January – March | 31 May | 15 June |
New TDS form numbers from 1 April 2026
Returns and corrections for quarters up to March 2026 (FY 2025-26) still use the old form numbers.
| Return type | Old form | New form (Income-tax Act, 2025) |
|---|---|---|
| TDS on salary | Form 24Q | Form 138 |
| TDS on other payments to residents | Form 26Q | Form 140 |
| TDS on payments to non-residents | Form 27Q | Form 144 |
| Property, rent, contractor and VDA (challan-cum-statement) | Forms 26QB–26QE | Form 141 |
Deposit deadlines
- Government deductors: same day (book entry) or as notified
- Others: 7th of the following month
- Tax deducted in March: 30 April
- Property purchase, rent by individuals, VDA transfers: within 30 days from the end of the month of deduction, with the challan-cum-statement
Late fee, interest and penalty
- Late filing fee: ₹200 per day until the return is filed, capped at the TDS amount
- Penalty for not filing within one year of the due date: ₹10,000 to ₹1,00,000
- Interest for not deducting: 1% per month from the date it was deductible
- Interest for deducting but not depositing: 1.5% per month from the date of deduction
Worked example: late Q2 return
- 1TDS deducted in Q2 (July–September): ₹18,000, all deposited on time.
- 2The return due on 31 October is filed on 30 November — 30 days late.
- 3Late fee = 30 × ₹200 = ₹6,000, which is below the ₹18,000 cap.
Late fee payable: ₹6,000, which must be paid before the return is accepted.
