TDS Filing AY 2026-27: Due Dates, Forms and Fees

TDS filing for AY 2026-27 relates to tax deducted during FY 2025-26, from 1 April 2025 to 31 March 2026. Deductors must deposit the tax, file quarterly TDS statements in the correct form, resolve defaults and issue TDS certificates to the deductees. The regular quarterly TDS return due dates are 31 July, 31 October, 31 January and 31 May for Q1 to Q4, respectively.

A common source of confusion is the phrase TDS return filing FY 2026-27. FY 2026-27 runs from 1 April 2026 to 31 March 2027 and corresponds to AY 2027-28 under the earlier assessment-year terminology. Therefore, taxpayers should select the financial year based on the period in which they made the payment or deducted TDS.

What is TDS filing in AY 2026-27?

TDS filing is the process through which a person or organisation reports tax deducted at source to the Income Tax Department. The deductor submits details of:

• The deductor’s Tax Deduction and Collection Account Number, or TAN
• Deductee details, including PAN
• Nature and amount of payment
• TDS deducted and deposited
• Challan details
• Date of deduction and payment
• Details of lower or nil deduction certificates, where applicable

A TDS statement is commonly called a TDS return. It is filed quarterly through the Income Tax Department’s designated reporting system or an approved intermediary after preparation and validation using the prescribed utilities.

The deductor must also deposit the TDS within the applicable deadline. Filing a statement without depositing the deducted tax does not complete the compliance requirement.

For the statutory framework, refer to the provisions relating to TDS statements under Section 200 of the Income Tax Act.

TDS filing for AY 2026-27: Important financial-year distinction

The following table clarifies the terminology:

Period	Meaning	Relevant assessment year
FY 2025-26	Payments and TDS deductions from 1 April 2025 to 31 March 2026	AY 2026-27
FY 2026-27	Payments and TDS deductions from 1 April 2026 to 31 March 2027	AY 2027-28

Thus:

• TDS filing for AY 2026-27 means filing statements for deductions made in FY 2025-26.
• TDS return filing FY 2026-27 means filing statements for deductions made in FY 2026-27.
• TDS forms and quarterly deadlines generally depend on the financial year and quarter of deduction, not only on the assessment year shown in a search query.

The Income Tax Department’s TDS and TCS guidance provides the relevant filing and compliance resources.

TDS due dates FY 2026-27 and AY 2026-27

Quarterly TDS return filing 2026-27

For the regular quarterly statements, the statutory due-date pattern is as follows:

Quarter	Period covered	TDS statement 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

For TDS filing for AY 2026-27, the relevant dates are:

Quarter	FY 2025-26 period	Filing due date
Q1	April to June 2025	31 July 2025
Q2	July to September 2025	31 October 2025
Q3	October to December 2025	31 January 2026
Q4	January to March 2026	31 May 2026

For TDS return filing FY 2026-27, the same quarterly pattern applies to:

Quarter	FY 2026-27 period	Filing due date
Q1	April to June 2026	31 July 2026
Q2	July to September 2026	31 October 2026
Q3	October to December 2026	31 January 2027
Q4	January to March 2027	31 May 2027

A government office, company, partnership firm, trust or other deductor should verify any later extension or special notification before filing. An extension may change the filing date for a particular quarter, but it does not automatically remove interest or other defaults already arising from late deduction or late payment.

Monthly TDS deposit deadlines

For most non-government deductors, TDS deducted during a month must generally be deposited by the seventh day of the following month. For example, TDS deducted in April is generally deposited by 7 May.

TDS deducted in March has a different deadline for non-government deductors. It is generally payable by 30 April.

Government deductors follow separate deposit rules, and the tax is generally deposited on the same day when the deduction is made. The deductor should use the correct challan and report the payment details accurately in the quarterly statement.

Which TDS form should you file?

Selecting the correct form is essential. Filing the wrong form can result in validation errors, incorrect reporting and a mismatch in the deductee’s Form 26AS or Annual Information Statement.

Form 24Q filing AY 2026-27

Form 24Q is used to report TDS deducted from salary payments under Section 192.

Employers generally report:

• Salary paid to employees
• TDS deducted from salary
• Employee PAN
• Tax regime details, where relevant
• Exempt allowances and deductions considered for TDS
• Details required for Form 16

Form 24Q is filed quarterly. The fourth-quarter statement is particularly important because it contains the year-end salary and tax details used to generate Form 16.

Employers should reconcile Form 24Q with:

• Payroll records
• Salary registers
• TDS challans
• Employee declarations
• Form 16 data
• PAN and Aadhaar-related employee records, where applicable

Form 26Q filing FY 2026-27

Form 26Q is used for TDS deducted from payments made to Indian residents other than salary payments.

Typical payments reported in Form 26Q include:

• Contractor and subcontractor payments
• Professional and technical fees
• Commission and brokerage
• Rent
• Interest other than interest on securities
• Purchase of goods where applicable TDS provisions apply
• Payments to resident vendors and service providers

For example, if a company deducts TDS from professional fees paid to a resident consultant during FY 2026-27, it will generally report the transaction in Form 26Q.

The deductor should match the following before filing:

1. Vendor ledger with the TDS register
2. Invoice date and payment or credit date
3. Deduction rate and amount
4. PAN and name of the deductee
5. Challan identification number
6. Amount deposited with the bank

Form 27Q filing FY 2026-27

Form 27Q is used for TDS deducted from payments made to non-residents, other than salary payments.

It may cover payments such as:

• Interest paid to a non-resident
• Royalty
• Fees for technical services
• Other payments subject to withholding under the Income Tax Act or an applicable tax treaty

Form 27Q requires careful reporting because the applicable rate may depend on the nature of income, the Income Tax Act, a tax treaty, documentation provided by the non-resident and the status of the payee.

The deductor should check whether the non-resident has provided appropriate documents, such as a valid Tax Residency Certificate where treaty relief is being considered. The payer should also examine whether withholding under the domestic law or treaty provisions is more appropriate.

How to complete TDS statement filing online in India

The general process for TDS statement filing online in India is as follows:

Step 1: Obtain and maintain TAN

A person responsible for deducting TDS generally needs a valid TAN, unless a specific provision provides otherwise. The TAN should be quoted in TDS challans, statements and correspondence.

The deductor should keep the TAN registration details updated, particularly after a change in address, contact details or responsible person.

Step 2: Deduct and deposit TDS

Calculate TDS at the correct rate and deduct it at the legally prescribed stage. Depending on the provision, deduction may occur at the time of credit, payment or an earlier specified event.

Deposit the amount using the applicable challan and preserve:

• Challan serial number
• BSR code or payment reference
• Date of deposit
• Amount
• Assessment year or relevant tax period
• Minor head and major head details

Step 3: Prepare the quarterly statement

Use the prescribed preparation utility or an approved return preparation platform. Enter:

• Deductor details
• Challan details
• Deductee records
• Section code
• Date and amount of deduction
• TDS amount
• PAN
• Lower or nil deduction certificate details, if applicable

Step 4: Validate the file

The prepared statement must be validated using the prescribed File Validation Utility, commonly known as FVU, where applicable. The utility identifies errors such as:

• Invalid PAN
• Incorrect challan details
• Invalid section code
• Duplicate records
• Incorrect date formats
• Mismatch between deduction and deposit details

Step 5: Submit the statement

The validated statement can be submitted through the authorised electronic filing channel or an approved intermediary. The deductor should retain the provisional receipt or acknowledgement.

The TRACES portal allows deductors to view TDS defaults, download certificates and check statement-related information.

Step 6: Check the filing status

After submission, check whether the statement has been accepted, rejected or marked for correction. A rejected statement should be corrected and resubmitted promptly.

TDS interest and late filing fee FY 2026-27

Late compliance can create three separate types of cost: interest, late filing fee and penalty.

Interest for late deduction or late payment

Under Section 201, interest may apply as follows:

• 1% per month or part of a month for delay in deducting TDS
• 1.5% per month or part of a month for delay in depositing TDS after deduction

The calculation generally runs from the relevant date of deduction or the date on which deduction should have occurred until the date of actual deduction or payment, as applicable.

Even a delay of a few days may count as a full month or part of a month for this purpose. The deductor should therefore calculate interest carefully before filing or correcting the statement.

Late filing fee under Section 234E

A late filing fee of ₹200 for each day of delay may apply where the quarterly TDS statement is filed after the due date. The fee cannot exceed the amount of TDS deductible or collectible for that statement period.

For example, if a statement is filed 10 days late and the TDS reported in that statement is ₹50,000, the late filing fee may be ₹2,000, subject to the statutory limit.

The fee must generally be paid before the statement can be successfully processed.

Penalty under Section 271H

A penalty may apply for late filing, incorrect information or failure to file a TDS statement. The penalty under Section 271H can generally range from ₹10,000 to ₹1,00,000, subject to the conditions and relief provisions in the law.

Interest and late filing fee do not automatically prevent additional penalty proceedings. Accurate and timely filing remains the safest approach.

TDS certificate Form 16 and Form 16A 2026-27

Form 16 for salary TDS

Form 16 is the annual TDS certificate issued by an employer to an employee for salary income. For FY 2025-26, employers generally need to issue Form 16 by 31 May 2026, subject to the applicable rules and any notified changes.

Employees should verify that Form 16 matches:

• Salary actually received
• TDS deducted
• Tax regime selected
• Deductions and exemptions considered
• PAN
• Employer TAN
• TDS reflected in Form 26AS and AIS

An incorrect Form 16 can affect the employee’s income tax return, refund claim and tax payable.

Form 16A for non-salary TDS

Form 16A is the quarterly TDS certificate issued for non-salary payments. It is generally available within 15 days from the due date for furnishing the quarterly TDS statement.

The usual certificate timeline is:

Quarter	Period	Form 16A timeline
Q1	April to June	15 August
Q2	July to September	15 November
Q3	October to December	15 February
Q4	January to March	15 June

For TDS certificate Form 16 and Form 16A 2026-27, the deductor should download the certificates through TRACES after the statement is processed and the relevant details appear correctly.

Common mistakes in TDS filing

The following errors frequently cause notices, defaults or credit mismatches:

• Quoting an incorrect or inactive PAN
• Filing Form 26Q instead of Form 27Q for a non-resident payment
• Reporting salary TDS in the wrong form
• Entering an incorrect challan number or date
• Deducting TDS but depositing it under the wrong head
• Omitting a deductee transaction
• Reporting a duplicate transaction
• Using an incorrect section code
• Not reporting lower deduction or nil deduction certificate details
• Failing to file a correction statement after a mismatch
• Issuing Form 16 or Form 16A with details different from the processed statement

Before submission, compare the TDS register with the general ledger, bank statement, challans, invoices and payroll records.

Practical example of quarterly TDS compliance

ABC Private Limited pays ₹2,00,000 to a resident consultant in June 2026 and deducts TDS of ₹20,000.

The company should:

1. Deduct ₹20,000 at the time required under the applicable TDS provision.
2. Deposit ₹20,000 within the applicable monthly deadline.
3. Report the payment and deduction in Form 26Q for Q1 of FY 2026-27.
4. File the Q1 statement by 31 July 2026, unless the government notifies an extension.
5. Download and issue Form 16A after the statement is processed.
6. Reconcile the transaction with the consultant’s Form 26AS and the company’s records.

If ABC files the statement late, a fee of ₹200 per day may apply, subject to the amount of TDS reported. If the company also deposits the TDS late, interest may apply separately.

Frequently asked questions

Is TDS filing required every month?

No. TDS is generally deposited monthly, but the TDS statement is usually filed quarterly. Employers and other deductors must follow both requirements.

What is the due date for Form 24Q in AY 2026-27?

For TDS deducted from salary during FY 2025-26, Form 24Q was generally due by 31 July, 31 October, 31 January and 31 May for the four quarters. The fourth-quarter statement for January to March 2026 was generally due by 31 May 2026.

Which form is used for payments to resident vendors?

Form 26Q is generally used for TDS deducted from payments to residents other than salary payments.

Which form is used for non-resident payments?

Form 27Q is generally used for TDS deducted from non-salary payments to non-residents.

Can a deductor revise a TDS statement?

Yes. A deductor can file a correction statement to fix eligible errors such as incorrect PAN, challan details, amount, section code or deductee information. The correction should be filed after checking the default details and supporting records.

What happens if the deductor has no TDS to report in a quarter?

A deductor may not need to file a statement for a period in which there was no liability to deduct or report TDS. However, the deductor should review the applicable compliance conditions and maintain records supporting the position.

Final checklist for TDS filing

Before submitting a statement, confirm:

• Correct financial year and quarter selected
• Correct form selected: 24Q, 26Q or 27Q
• Valid TAN and PAN details
• Correct section and deduction rate
• Deduction date and payment or credit date
• Challan amount and identification details
• Interest and late filing fee, if applicable
• No duplicate or omitted entries
• Statement successfully validated
• Acknowledgement retained
• Form 16 or Form 16A issued after processing
• Defaults checked on TRACES

Timely TDS filing for AY 2026-27, accurate quarterly TDS return filing 2026-27, and correct reporting through TDS statement filing online in India help prevent interest, Section 234E fees and notices. For TDS return filing FY 2026-27, remember that the year covers deductions from 1 April 2026 to 31 March 2027, while the corresponding assessment-year reference under the earlier terminology is AY 2027-28.