# TDS Due Date Finder

> TDS deducted in a month must be deposited by the 7th of the next month (30 April for tax deducted in March). Quarterly TDS returns are due on 31 July, 31 October, 31 January and 31 May. From tax year 2026-27, the Income-tax Act, 2025 replaced Forms 24Q, 26Q and 27Q with Forms 138, 140 and 144 — the due dates stay the same.

Interactive calculator: https://www.industax.com/calculators/tds-due-date-finder

- **Q2 (Jul–Sep) return due:** 31 October 2026
- **TDS deposit due:** 7th of next month
- **Late fee:** ₹200/day (max TDS amount)

## 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

1. TDS deducted in Q2 (July–September): ₹18,000, all deposited on time.
2. The return due on 31 October is filed on 30 November — 30 days late.
3. Late fee = 30 × ₹200 = ₹6,000, which is below the ₹18,000 cap.

**Result:** Late fee payable: ₹6,000, which must be paid before the return is accepted.

## FAQs

### Which form should I use for the July–September 2026 TDS return?

The new forms under the Income-tax Act, 2025: Form 138 for salary, Form 140 for other payments to residents and Form 144 for payments to non-residents. Corrections for FY 2025-26 quarters still use Forms 24Q, 26Q and 27Q.

### Is the TDS return due date ever extended?

The CBDT sometimes extends it by circular, usually for portal or form transition issues. Unless an extension is notified, the dates above apply, and the late fee runs from the original due date.

### Do I need to file a TDS return if no tax was deducted in a quarter?

A nil return isn't mandatory, but filing a declaration of non-filing on TRACES helps avoid notices for that quarter.

## Official sources

- Income Tax Department: https://www.incometax.gov.in/
- TRACES (TDS): https://www.tdscpc.gov.in/

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Canonical page: https://www.industax.com/calculators/tds-due-date-finder
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.