The TDS return due date is 31 July for the April to June quarter, 31 October for July to September, 31 January for October to December and 31 May for January to March. Tax cut in any month must be paid to the government within the first 7 days of the following month, except March, which can wait until 30 April.
These dates apply to FY 2025-26 under the 1961 Act, with returns in Forms 24Q, 26Q and 27Q. The same quarterly pattern continues for tax year 2026-27, where the returns are Forms 138, 140 and 144. A missed date costs a daily fee and interest, worked through below. To prepare and upload the return itself, see how to file a TDS return; section-wise rates sit in the rate chart.
Quick facts
Monthly payment
7th of the next monthMarch payment
30 AprilQ1, Q2, Q3 returns
31 July, 31 October, 31 JanuaryQ4 return
31 MayForm 16 for FY 2025-26
15 JuneLate return fee
₹200 a day, up to the TDS amount (234E)Late payment interest
1.5% for each month or part, counted from deduction
TDS return due date for FY 2025-26, quarter by quarter
| Quarter | Months | Return due | Form 16A due |
|---|---|---|---|
| Q1 | April to June | 31 July | 15 August |
| Q2 | July to September | 31 October | 15 November |
| Q3 | October to December | 31 January | 15 February |
| Q4 | January to March | 31 May | 15 June |
The fourth quarter of FY 2025-26 closed on 31 May, and Form 16 for that year's salary was due by 15 June. Corrections are still possible later, but late filing fee for the original statement starts counting once the due date has passed.
Monthly TDS payment dates
| Case | Pay by |
|---|---|
| Tax deducted in any month from April to February | No later than day 7 of the next month |
| Tax deducted in March | 30 April |
| Government office paying without a challan | Same day as deduction |
| Buyer of property (194IA), tenant under 194IB, payers under 194M and some 194S cases | Within 30 days after the month of deduction, through a challan-cum-statement |
| Quarterly payment allowed by the Assessing Officer for salary, interest, insurance commission or commission TDS | 7 July, 7 October, 7 January, 30 April |
Payment goes through Challan ITNS 281 on the e-filing portal; our Challan 281 guide shows the screens. The quarterly option needs a written approval and is uncommon.
TDS return due date for FY 2026-27 under the 2025 Act
| Quarter | Return due | Salary form | Resident non-salary form | Non-resident form |
|---|---|---|---|---|
| April to June | 31 July | Form 138 | Form 140 | Form 144 |
| July to September | 31 October | Form 138 | Form 140 | Form 144 |
| October to December | 31 January | Form 138 | Form 140 | Form 144 |
| January to March | 31 May | Form 138 | Form 140 | Form 144 |
TCS returns move from Form 27EQ to Form 143 on the same dates. Statements for any quarter of FY 2025-26, including late or corrected ones, stay on the old forms. CBDT sometimes extends a date by order; check the e-filing portal news section before relying on any extension you hear about.
Late fee, interest and penalty
| Default | Cost |
|---|---|
| Return filed late | ₹200 for every day of delay under section 234E, capped at the TDS in that statement |
| Tax not deducted when due | 1% interest for each month from when tax was due to be cut until it is actually cut |
| Tax deducted but paid late | Interest at 1.5% for every month or part between deduction and payment |
| Return not filed, or filed with wrong details | Penalty of ₹10,000 to ₹1,00,000 under section 271H |
For interest, a broken month is charged as one full month. Interest must be paid before the statement is filed, or TRACES raises a demand. Work out a figure with the TDS late payment interest tool.
Worked example: a late Q4 return and a late payment
Late Q4 statement. A clinic's Form 26Q for January to March of FY 2025-26 shows TDS of ₹18,000. It is filed on 15 July instead of 31 May.
Days late: 30 in June plus 15 in July = 45 days.
Fee: 45 × ₹200 = ₹9,000. This is below the ₹18,000 cap, so ₹9,000 is payable.
Late payment. A firm deducts ₹50,000 on 10 January but pays it on 12 February, after the 7 February due date.
Months from deduction to payment: January and February, counted as 2 months.
Interest: ₹50,000 × 1.5% × 2 = ₹1,500, paid with the tax before the return is filed.
How to check TDS return status and revision time limit
After upload, the e-filing portal shows the statement in the TAN login's filed forms list with a token number. Processing results, defaults and demand appear on TRACES under statement status. Revisions are not open forever. Under the 1961 Act, a statement for FY 2025-26 or an older year stays open to revision for six years, starting when the year of its original due date ends. Check the new rules before assuming that window holds for tax year 2026-27 statements.
Due date slips and how to avoid them
| Slip | Avoid it by |
|---|---|
| Treating 30 April as the date for every month | Only March tax gets until 30 April |
| Leaving the Q4 return until the income tax return season | The TDS filing last date for Q4 is 31 May, well before 31 July |
| Paying the late fee but not the interest | Pay both before filing; TRACES checks |
| Issuing Form 16A late | Issue within 15 days of each return due date |
| Using Form 26Q for a tax year 2026-27 quarter | Use Form 140 for payments from 1 April 2026 |
The dates here are a general summary of Indian TDS law, not advice for your organisation. CBDT can extend or change dates; confirm with a chartered accountant or in notices issued by the department.
Sources we checked
- Income-tax Act, 1961, section 200
- Income-tax Rules, 1962, rules 30 and 31A
- Income-tax Act, 1961, section 234E
- Income-tax Act, 1961, section 271H
- Income-tax Act, 1961, section 201(1A)
Frequently asked questions
Which are the four TDS return due dates for FY 2025-26?
For FY 2025-26 the quarterly TDS returns are due on 31 July, 31 October, 31 January and 31 May for the four quarters in order.
What is the TDS due date for March?
Tax deducted in March can be paid by 30 April. For every other month, payment is due by the 7th day of the next month.
When is the TDS Q4 return due date?
The fourth quarter return, for January to March, is due on 31 May. Form 16A for that quarter is due by 15 June.
Has the TDS return due date been extended?
A date is extended only when CBDT issues an order or notification. Check the e-filing portal for any order before you treat a date as extended.
What is the late fee for a TDS return filed after the due date?
₹200 a day under section 234E until the return is filed, but never more than the TDS in that return. A separate penalty of ₹10,000 to ₹1,00,000 can apply under section 271H.