- Section 194J - TDS on Fees for Professional or Technical Services
- Section 194C of Income Tax Act - TDS on Payment to Contractor
- TDS on Sale of Property by NRI in India
- Section 194H of Incoma Tax Act - TDS on Commission & Brokerage
- TDS on Rent - Section 194I, 194IB & 194IC Under Income Tax Act
- Section 206C Tax Collection at Source (TCS): Key Provisions Explained
- Due Dates for E-Filing of TDS Return and Payment FY 2023-24 (AY 2024-25)
- Section 195 of Income Tax Act - TDS on Non-Resident Payments
- TDS Calculation: Formula & Process to Calculate TDS
- TRACES Login : How to Login into TDS TRACES Website?
TDS Return & Payment Due Dates for FY 2025-26
TDS denotes tax deducted at the source. If an individual makes a payment to another party, then it is mandatory to deduct TDS (specified under the Income Tax Act) at a specified rate and remit it to the government. Apart from depositing the tax, the deductor also has to file a TDS return. The due date for depositing TDS amount is usually the 7th of the next month whereas the due date for filing returns is the last day of the month following the end of the respective quarter.
This guide will help you learn more about TDS, TDS return filing forms, TDS return due date, and penalties for late filing.
Forms for Filing TDS Returns
There are multiple TDS forms depending on the income of the deductee or the type of deductee paying taxes
Form No. | Particulars |
---|---|
Form 24Q | This form acts as a quarterly TDS statement for tax deducted from salary. |
Form 27Q | Relevant for the Quarterly TDS statement for tax deducted on payments, except salary, to non-resident (which is not a company) and foreign company. |
Form 26Q | Quarterly TDS statement for TDS deducted on professional fees, interest payments, etc. |
A challan-cum-statement in forms 26QB and 26QC is applicable if the tax is deducted at the source under sections 194-IA and 194-IB. The deductor is required to provide the challan-cum-statement within 30 days from the last date of the month in which the tax was deducted.
Due Date of TDS payment and return filing
TDS Payment Due Dates
Month of Deduction | Due dates for Depositing TDS (FY 2025-26)* |
---|---|
April 2025 | 7th May 2025 |
May 2025 | 7th June 2025 |
June 2025 | 7th July 2025 |
July 2025 | 7th August 2025 |
August 2025 | 7th September 2025 |
September 2025 | 7th October 2025 |
October 2025 | 7th November 2025 |
November 2025 | 7th December 2025 |
December 2025 | 7th January 2026 |
January 2026 | 7th February 2026 |
February 2026 | 7th March 2026 |
March 2026 | 30th April 2026 |
*For the government deductors, making the TDS via book entry (Treasury Challan) should be deposited on the same day of deduction, whereas for March month by 7th of April.
Due Date to File TCS Returns
Quarter | Period | Due Date (FY 2025-26) |
---|---|---|
1 | 01st April 2025 to 30th June 2025 | 31st July 2025 |
2 | 01st July 2025 to 30th Sept 2025 | 31st October 2025 |
3 | 01st Oct 2025 to 31st Dec 2025 | 31st January 2026 |
4 | 01st Jan 2026 to 31st March 2026 | 31st May 2026 |
Penalty For Late Filing Of TDS/TCS Returns
If there is a delay in filing the TDS returns or you fail to file your TDS return by the TDS return due date, you might have to pay a penalty.
Late Filing Fee (Section 234E)
As per section 234E of the Income Tax Act, the person who is required to or responsible for collecting and depositing TDS/TCS has to pay a penalty of Rs.200 per day until the day when the TDS return is filed or until the time the penalty amount becomes equal to the TDS amount.
For example -
If you have deducted Rs.10,000 on 13th May, and you miss the TDS return due date, file the TDS return on 13th Nov for the first quarter. Since the TDS return due date is July 31st, the delay in TDS return filing will be 109 days.
Now, Total TDS penalty Amount - 200*109 = Rs.21,800
The penalty amount is greater than the total TDS deducted, i.e., Rs.10,000. Therefore, you will only have to pay Rs.10,000 as a penalty.
Penalty (Section 271H)
Any individual or person who fails to file a TDS return by the due date, on the order of the government, may be required to pay a penalty of Rs.10,000 under section 271H. This amount can be extended to Rs.1,00,000. The penalty levied under this section has to be paid along with that mentioned in section 234E.
However, there are certain exceptions to the applicability of section 271H -
- If the tax collected or deducted is paid to the credit of the government
- Late filing interest or fees that are paid to the government’s credit.
- If the TDS/TCS is filed before the completion of 1 year from the TDS return due date.
Prosecution Under Section 276B
If the deductor fails to pay the amount to the credit of the Central Government, as per the provisions of Chapter XVII-B, then such a person can get rigorous imprisonment for a minimum of 3 months and a maximum of 7 years, along with a fine.
What is the Interest on Late Deposit of TDS?
- If the TDS has not been deducted (fully or partially), then interest of 1% per month is leviable on the TDS/TCS amount from the date on which the tax was supposed to be deducted to the date on which it is actually deducted.
- If the TDS has been deducted but not deposited with the government, then an interest of 1% per month on the TDS/TCS amount will be leviable from the date of deducting the tax to the date of depositing it.
Section | Nature of Default | Interest subject to TDS/TCS amount | Period for which interest is to be paid |
---|---|---|---|
201(1A)(i) | TDS not deducted (fully/partly) | 1% per month | From the date on which tax is deductible to the date on which tax is actually deducted. |
201(1A)(ii) | TDS not deposited to the government after deduction (fully or partly) | 1.5% per month | From the date of tax deduction to the date of deposit |
Note: The above interest should be paid before filing the TDS return.
Prosecution Under Section 276B of the Income Tax Act
Failure to deposit Tax Deducted at Source (TDS) to the credit of the Central Government as required under the provisions of Chapter XVII-B can attract severe penalties under Section 276B of the Income Tax Act.
Punishment Details:
- Rigorous Imprisonment: A minimum of 3 months, which may extend up to 7 years.
- Fine: An additional monetary penalty imposed along with imprisonment.
How to Make TDS Payment Online
- Step 1: Log in to the e-filing portal using TAN login credentials.
- Step 2: On the dashboard, click ‘e-File’ > ‘e-Pay Tax.’
- Step 3: On the e-Pay Tax page, click on ‘New Payment.’
- Step 4: On the New Payment page, click on ‘Proceed’ on a tax payment tile that is applicable.
- Step 5: Select the Assessment Year, fill in other details, and click on ‘Continue.’
- Step 6: Add the breakup of the total tax payment on the ‘Add Tax Breakup Details’ page.
- Step 7: On the payment page, select the preferred payment gateway and click on ‘Continue’.
- Step 8: Verify the details and click on ‘Pay Now’.
- Step 9: You will receive a confirmation email and sms on your email and mobile number, which is registered with the e-filing portal
Every assessee whose Tax Deducted at Source (TDS ) has been deducted will have to file his/her TDS return. Connect with our tax experts for help with TDS payment and filing.
Frequently Asked Questions
Q- Is TDS deducted and deposited every month?
Yes, TDS has to be deducted every month if the tax has been deducted by a deductor other than the Central Government. This amount is supposed to be deposited on or before the 7th of the following month. However, the TDS deducted in March can be deposited till 30th April. For the TDS deducted on the purchase or rent of property, the due date is 30 days from the end of the month in which the amount is deducted.
Q- How to calculate TDS on salary?
TDS on salary has to be calculated based on the income tax that applies to the employee after making adjustments for all the deductions and exemptions. For salary income, the employer deducts full tax liability as TDS.
Q- What is a TDS return?
A TDS statement is a quarterly statement or a summary of all the TDS-related transactions that were made during the quarter. Typically, it comprises the details related to the tax collected and deposited to the Income Tax Authority by the tax deductor.
Q- Is TDS return filed monthly or quarterly?
TDS is filed on a quarterly basis.
Q- What are sections 24Q and 26Q in TDS?
While Form 24Q is required to be filed for the TDS on salary payments, Form 26Q should be filed for TDS on domestic payments other than salary.
Q- Who is responsible for TDS deduction?
The TDS deductor is the person or entity making the payment. The deductor must deduct the TDS before making the payment and depositing it with the government. This applies regardless of the mode of payment, whether it’s cash, cheque, or online payment.
Q- Is it possible to revise a TDS return after the due date?
Yes, a TDS return can be revised after the due date, but certain conditions apply. If errors are identified in the original TDS return, a revised return can be filed within the prescribed time frame, which is before the end of the relevant assessment year.

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