TDS return filing due dates: 24Q, 26Q, 27Q, deposit dates and late fees
When TDS must be deposited and when quarterly TDS returns are due, which form covers which payment, and what late filing costs under sections 234E and 271H.
Tax deducted at source has two separate deadlines that are easy to confuse: when you deposit the tax, and when you file the return reporting it. Each has its own consequences.
Deposit dates
| Deduction month | Deposit by |
|---|---|
| April to February | 7th of the following month |
| March | 30 April |
Government deductors paying through book entry follow a different rule. Missing the deposit date attracts interest under section 201(1A), and the expense may be partly disallowed in the payer's income tax return.
Return due dates
TDS statements are filed once a quarter. The due dates are the same for every form.
| Quarter | Period | Due date |
|---|---|---|
| Q1 | April to June | 31 July |
| Q2 | July to September | 31 October |
| Q3 | October to December | 31 January |
| Q4 | January to March | 31 May |
Which form covers what
| Form | What it reports |
|---|---|
| 24Q | TDS on salaries |
| 26Q | TDS on payments to residents other than salary (rent, professional fees, contractors, interest, commission) |
| 27Q | TDS on payments to non-residents |
| 27EQ | Tax collected at source (TCS) |
Certificates you issue
After you file a return, deductees need a certificate:
- Form 16 to employees, after the Q4 salary return, by 15 June.
- Form 16A for non-salary deductions, within 15 days of the return due date for the quarter.
- Form 27D for tax collected at source.
Download the certificate from TRACES, since it is generated from the processed return.
Late filing consequences
- Fee under section 234E: ₹200 for each day the return is late, up to the total TDS in that statement. It must be paid before the return is accepted.
- Penalty under section 271H: between ₹10,000 and ₹1,00,000 for not filing on time or for filing incorrect details, subject to conditions.
- Interest: 1% per month on late deduction and 1.5% per month on late deposit, counted from the relevant date.
- Deductee impact: the credit appears in the deductee's Form 26AS and AIS only after your return is processed. Late filing can delay their refund and attract questions.
A short routine that avoids penalties
- Deduct at the right rate at the time of payment, and keep PAN details of the deductee.
- Deposit by the 7th each month and keep the challan.
- Before the quarter's due date, reconcile your books with the TRACES view of deposits.
- File the return, check the processing status, and correct any default shown in the TRACES statement.
- Issue Form 16 or 16A to each deductee.
Use the compliance calendar to see these dates alongside GST and company filings. If you are deducting TDS for the first time, you also need a TAN; the glossary covers TAN and related terms. For help with TDS returns and bookkeeping, see accounting and bookkeeping.
Questions people ask
What is the due date for Form 24Q (TDS on salaries)?
Quarterly TDS returns are due on 31 July (April to June), 31 October (July to September), 31 January (October to December) and 31 May (January to March).
What happens if I miss the TDS return deadline?
A fee of ₹200 per day applies under section 234E until the return is filed, limited to the TDS amount for that return. A penalty between ₹10,000 and ₹1,00,000 can apply under section 271H, and interest applies on late deduction and late deposit.
When must TDS be deposited?
For most non-government deductors, by the 7th of the month following the deduction. TDS deducted in March can be deposited by 30 April.
Do I file a return if no TDS was deducted?
If you are registered for TDS and no deduction was made in a quarter, filing a nil statement is not generally required, though you may choose to. Check with your adviser based on whether you hold a TAN and the nature of the payments.
Keep reading
- Advance tax: who pays, when, and how muchWho has to pay advance tax, the four instalment dates and percentages, how to estimate the amount, and the interest you pay if you fall short.
- Which ITR form should you file? ITR-1 to ITR-7 explainedHow to pick the right income tax return form: ITR-1 to ITR-7, who each one is for, and the situations that push you from a simple form to a longer one.
- ITR filing last date: due dates by taxpayer, late fees and what to do if you miss itHow the income tax return due date depends on who you are, what a late return costs, and how to file a belated return if you miss the date.
This page is general information, not professional advice. Rules and due dates change by notification; confirm on the official portal or with a qualified CA or CS before you act. Filedge is a technology platform; services are delivered by independent qualified professionals.
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