TDS Return Due Dates AY 2026-27: Forms, Fees & Penalty

ITAI Blogger

August 14, 2026

Missing a TDS return deadline can lead to a daily late filing fee, interest, notices and penalties. For FY 2025-26, relevant to AY 2026-27, deductors must file quarterly TDS statements in the correct form by the statutory due dates. The TDS return filing due date FY 2025-26 is generally the last day of the month following each quarter, while the fourth-quarter statement is due on 31 May 2026.

TDS Return Due Date AY 2026-27: Quick Overview

The following are the quarterly TDS return due dates 2025-26:

Quarter	Period covered	TDS return due date for FY 2025-26
Q1	1 April 2025 to 30 June 2025	31 July 2025
Q2	1 July 2025 to 30 September 2025	31 October 2025
Q3	1 October 2025 to 31 December 2025	31 January 2026
Q4	1 January 2026 to 31 March 2026	31 May 2026

These deadlines generally apply to quarterly statements filed in Form 24Q, Form 26Q and Form 27Q, depending on the type of payment and the residential status of the deductee.

The due dates are prescribed under Rule 31A of the Income-tax Rules, 1962. Deductors should also track the due dates for depositing the TDS amount, which are separate from the TDS return filing deadlines. The Income Tax Department’s TDS guidance provides information on TDS forms and related compliance requirements.

Which TDS Form Should You File?

The correct form depends on the nature of the payment and the deductee.

Form 24Q TDS return due date AY 2026-27

Form 24Q is used for reporting TDS deducted from salary payments under Section 192 of the Income-tax Act.

Employers must report details such as:

Employee PAN
Salary paid during the quarter
TDS deducted and deposited
Exempt allowances and deductions considered
Details of tax regime selected by the employee, where applicable
Challan details for TDS deposits

The Form 24Q TDS return due date AY 2026-27 is:

Q1: 31 July 2025
Q2: 31 October 2025
Q3: 31 January 2026
Q4: 31 May 2026

The fourth-quarter Form 24Q is particularly important because it includes the annual salary and tax calculation details used for issuing Form 16 to employees.

Form 26Q filing due date FY 2025-26

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

Professional fees
Contractor payments
Commission
Rent
Interest other than interest on securities
Brokerage
Purchase of goods, where applicable provisions apply

The Form 26Q filing due date FY 2025-26 is the same quarterly schedule:

Quarter	Form 26Q due date
April to June 2025	31 July 2025
July to September 2025	31 October 2025
October to December 2025	31 January 2026
January to March 2026	31 May 2026

Before filing Form 26Q, the deductor should reconcile the statement with the TDS challans and the books of account. Incorrect PANs, wrong section codes and unmatched challans can prevent the deductee from receiving proper TDS credit in Form 26AS or the Annual Information Statement.

Form 27Q TDS return due date AY 2026-27

Form 27Q applies when the deductee is a non-resident, including a foreign company, and the payment is subject to TDS under the applicable provisions of the Income-tax Act.

Examples may include:

Interest paid to a non-resident
Royalty
Fees for technical services
Other payments to non-residents that are taxable in India

The Form 27Q TDS return due date AY 2026-27 is also 31 July, 31 October, 31 January and 31 May for the respective quarters.

The deductor should verify the non-resident’s PAN, tax residency details, applicable tax rate, treaty documentation and any order or certificate affecting the rate of deduction. A wrong rate can create a short deduction and additional interest liability.

Why Must You File the TDS Return Within the Due Date?

The need to file TDS return within the Due Date in AY 26-27 is not limited to avoiding a late fee. Timely filing supports the entire tax credit process for the deductee.

1. It allows the deductee to claim TDS credit

The TDS statement supplies information used to update the deductee’s Form 26AS and Annual Information Statement. If the deductor delays filing or reports an incorrect PAN, the deductee may not see the credit while filing the income tax return.

This can result in:

A higher self-assessment tax payment
A lower refund
A mismatch notice
Requests for correction from employees, vendors or service providers

2. It helps employers issue Form 16 on time

Employers use the accepted salary TDS statements to generate Form 16. Delayed or inaccurate Form 24Q filing can affect the availability and accuracy of Form 16 for employees.

3. It reduces interest and compliance exposure

A deductor must deposit TDS within the applicable deposit deadline and file the quarterly statement separately. A delay in either requirement can create additional charges.

4. It prevents notices and business disruption

The Income Tax Department may issue notices for:

Late filing
Non-filing
Short deduction
Short payment
PAN errors
Challan mismatches
Incorrect or incomplete statement data

Timely filing gives the deductor an opportunity to identify and correct errors before they affect multiple deductees.

What Is the Late Filing Fee for a Delayed TDS Return?

Section 234E imposes a late filing fee of ₹200 for every day of delay in filing the TDS statement.

The fee cannot exceed the amount of TDS deductible or collectible for that quarter. For example:

TDS payable for the quarter: ₹18,000
Delay: 120 days
Late fee: ₹24,000 based on the daily calculation
Maximum late fee restricted to: ₹18,000

Therefore, the amount payable as late filing fee in this example would be ₹18,000, subject to payment of the TDS amount and other applicable liabilities.

The late fee must generally be paid before the delayed statement can be accepted for processing. The statutory provisions relating to TDS, including Section 234E, are available through the Income-tax Act resources published by the Income Tax Department.

What Is the Penalty for Late TDS Return Filing in India?

Apart from the Section 234E late fee, the Assessing Officer may levy a penalty under Section 271H.

The penalty for late TDS return filing in India may range from ₹10,000 to ₹1,00,000 for:

Failure to file a TDS statement
Filing the statement after the prescribed time
Filing an incorrect TDS statement

However, the law provides relief from penalty in certain delayed filing situations where the deductor:

Has deducted and deposited the applicable TDS and interest.
Pays the late filing fee under Section 234E.
Files the TDS statement within one year from the relevant due date.
Does not submit inaccurate information in the statement.

This relief does not mean that a delay is cost-free. The late filing fee and interest may still apply, and incorrect information can create separate consequences.

Interest for Late Deduction or Late Deposit of TDS

The late filing fee for delayed TDS return is different from interest on delayed deduction or payment.

Failure to deduct TDS

Interest is generally charged at 1% for every month or part of a month from the date on which tax was deductible to the date on which tax was actually deducted.

Failure to deposit deducted TDS

Interest is generally charged at 1.5% for every month or part of a month from the date of deduction to the date of payment.

A part of a month is generally treated as a full month for this calculation. For instance, if TDS was deducted on 10 August and deposited on 1 September, the period may attract interest for two months, depending on the applicable calculation.

The deductor should calculate interest up to the actual date of payment and pay it before filing or correcting the relevant TDS statement.

TDS Return Filing Procedure for FY 2025-26

Follow these steps for the TDS return filing procedure for FY 2025-26.

Step 1: Collect the quarterly payment data

Prepare a list of all payments on which TDS was deducted during the quarter. Include:

Deductee name
PAN
Date and amount of payment
TDS section
Applicable rate
TDS amount
Challan identification details

Step 2: Verify PAN and deductee information

Use the deductee’s correct PAN. A valid PAN is important because an invalid or missing PAN can result in TDS being deducted at a higher applicable rate under the Act and may prevent proper credit.

Check the PAN before preparing the final statement rather than waiting for a validation error after submission.

Step 3: Reconcile TDS challans

Match the TDS deducted in the books with the amount deposited through challans. Confirm:

BSR code or challan details
Date of deposit
Challan serial number
Amount deposited
Major and minor head
Quarter and financial year

Step 4: Prepare the statement using approved software

Prepare the relevant return file using the prescribed Return Preparation Utility or other approved software. Validate the file through the File Validation Utility before submission.

Step 5: Submit the return

A deductor can submit the statement through the permitted electronic filing channels, including an authorised TDS facilitation centre or the applicable income tax e-filing facility. Large deductors and specified entities may need to comply with electronic filing requirements using a digital signature or other approved authentication method.

Step 6: Download and preserve the provisional receipt

After successful submission, preserve the acknowledgement or provisional receipt. It helps track the statement and resolve future processing or correction issues.

Step 7: Check the statement on TRACES

After processing, log in to TRACES to check:

Statement status
Defaults
Short deduction
Short payment
Late filing fee
Justification report
Form 16 or Form 16A availability

What Happens If You Miss the TDS Return Due Date?

The main consequences of missing TDS return due date include:

₹200 per day late filing fee under Section 234E
Possible penalty of ₹10,000 to ₹1,00,000 under Section 271H
Interest for late deduction or deposit of TDS
Delay in Form 16 or Form 16A generation
Non-reflection of TDS credit in the deductee’s tax records
Notices for non-filing or incorrect filing
Additional work to file a correction statement
Reconciliation problems with vendors, employees and customers

If you miss a deadline, file the statement as soon as possible instead of waiting for a notice. First calculate the TDS, interest and late fee, then correct any PAN, challan or deduction errors before submission.

Practical Example of a Delayed TDS Statement

A company deducted ₹75,000 as TDS during Q2 of FY 2025-26. The Form 26Q due date was 31 October 2025, but the company filed it on 20 November 2025.

Delay: 20 days
Late filing fee: ₹200 × 20 = ₹4,000
Maximum fee: ₹75,000
Additional interest: Depends on whether the company deducted and deposited TDS on time
Penalty exposure: May arise under Section 271H, subject to the statutory conditions and applicable relief

The company should also verify whether the TDS credit appears correctly for every deductee after processing.

Compliance Checklist for FY 2025-26

Use this checklist before each quarterly deadline:

Summary

For AY 2026-27, covering FY 2025-26, the TDS return filing deadlines are 31 July 2025, 31 October 2025, 31 January 2026 and 31 May 2026. Form 24Q applies to salary, Form 26Q generally applies to resident non-salary payments and Form 27Q applies to specified payments to non-residents. Delayed filing can attract a ₹200 per day late filing fee, interest and, in appropriate cases, a penalty of up to ₹1,00,000. Track the TDS return due date AY 2026-27, complete the TDS return filing procedure for FY 2025-26 on time and avoid the consequences of missing TDS return due date.

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