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TDS Return Filing Due Date FY 2026-27: Quarterly Dates, Payment Dates and Late Fees

TDS returns are filed quarterly. The last date for TDS return filing in FY 2026-27 is 31 July 2026 (Q1), 31 October 2026 (Q2), 31 January 2027 (Q3) and 31 May 2027 (Q4). The TDS you deduct each month must be deposited by the 7th of the next month.

If you deduct TDS, you have two sets of dates to track: when to deposit the tax (the TDS payment due date), and when to file the quarterly TDS return. People often mix them up, and a late return costs ₹200 for every day of delay. This guide gives you every TDS due date for FY 2026-27 in one place, the Q2 deadline that is coming up on 31 October 2026, the late fees, and what to do if you miss a date.

TDS Return Due Date for Q2 FY 2026-27 (31 October 2026)

The TDS return due date for Q2 is 31 October 2026. The same date applies to statements for salary, non-salary and non-resident payments, and to tax collected at source (TCS).

DateWhat is dueWho
30 OctoberChallan-cum-statements for TDS deducted in September on property, rent and certain payments (Forms 26QB, 26QC, 26QD)Buyers, tenants and payers
31 OctoberQ2 TDS and TCS statements (24Q, 26Q, 27Q, 27EQ) for July–September 2026All deductors and collectors
7 NovemberTDS deposit for deductions made in October 2026All deductors
15 NovemberForm 16A (TDS certificate) for Q2Deductors

Coming up next: the Q3 return (October–December 2026) is due on 31 January 2027.

Tip: 31 October 2026 is a Saturday. The filing portals are often slow just before a deadline, so aim to file by Friday, 30 October.

TDS Return Filing Due Date FY 2026-27: Q2 Due 31 Oct

TDS Return Filing Due Dates at a Glance (FY 2026-27)

QuarterPeriodDue dateStatements
Q1April–June 202631 July 202624Q, 26Q, 27Q, 27EQ
Q2July–September 202631 October 202624Q, 26Q, 27Q, 27EQ
Q3October–December 202631 January 202724Q, 26Q, 27Q, 27EQ
Q4January–March 202731 May 202724Q, 26Q, 27Q, 27EQ

The Q4 return is the one most often missed, because it falls after the financial year ends and comes with the work of preparing Form 16.

TDS Payment Due Dates FY 2026-27 (Not the Same as Return Dates)

Paying TDS and filing the TDS return are two separate tasks. The tax is deposited every month, and the return is filed every quarter. Depositing the tax on time does not mean your return is filed. The TDS payment due date for most deductors is the 7th of the following month.

TDS deducted inDeposit by
April 20267 May 2026
May 20267 June 2026
June 20267 July 2026
July 20267 August 2026
August 20267 September 2026
September 20267 October 2026
October 20267 November 2026
November 20267 December 2026
December 20267 January 2027
January 20277 February 2027
February 20277 March 2027
March 202730 April 2027

Tax deducted in March has a later date (30 April). Government deductors follow different rules, so check the exact dates that apply to you.

Which Form to Use: 24Q, 26Q, 27Q and 27EQ

FormUsed forHow often
24QTDS on salaryQuarterly
26QTDS on payments to residents other than salary (rent, professional fees, contractors, commission, interest and similar payments)Quarterly
27QTDS on payments to non-residentsQuarterly
27EQTax collected at source (TCS)Quarterly
26QB, 26QC, 26QDTDS on property purchases, rent paid by individuals or HUFs, and certain payments by individuals or HUFsWithin 30 days from the end of the month of deduction (not quarterly)

If you deduct TDS on salaries, see our Payroll Services page, because the quarterly 24Q is part of payroll compliance.

What Changed in 2026: Income-tax Act 2025 and TDS Forms

The Income-tax Act 2025 applies from 1 April 2026, and it gives TDS statements new form numbers and renumbers many sections. The quarters, the due dates and the information you report stay the same. Most deductors, banks and software still call the statements 24Q, 26Q, 27Q and 27EQ, so this guide uses those names. When you file, check the form name shown on the Income Tax e-filing portal or TRACES.

Due Dates for TDS Certificates (Form 16 and Form 16A)

After filing, you must give each deductee a TDS certificate:

CertificateForDue date
Form 16A (Q1)Non-salary TDS, April–June 202615 August 2026
Form 16A (Q2)Non-salary TDS, July–September 202615 November 2026
Form 16A (Q3)Non-salary TDS, October–December 202615 February 2027
Form 16 and 16A (Q4)Salary TDS for the year, and non-salary TDS for January–March 202715 June 2027

Form 16A is due within 15 days of the due date of the quarterly return, and Form 16 within 15 days of the due date of the Q4 return.

Is the TDS Return Due Date Extended?

The quarterly TDS return due date has not been extended.

Sometimes. The Central Board of Direct Taxes (CBDT) can extend a TDS due date through a notification, usually for a specific quarter or reason such as a portal problem. Extensions are not automatic.

(Note: While the CBDT recently extended the Income Tax Return (ITR) and Tax Audit Report due dates for Assessment Year 2026-27 under Circular No. 07/2026, this extension does not apply to quarterly TDS returns.)

Last Date for TDS Return Filing: Late Fee, Interest and Penalty

Late fee for a late TDS return (Section 427, earlier Section 234E)

If you file after the due date, you pay a late filing fee of ₹200 for every day of delay, from the due date until the day you file. The fee can’t be more than the amount of TDS in that statement, and it must be paid before you file the return. Under the Income-tax Act, 2025, this fee is levied under Section 427 (earlier Section 234E).

Quarterly due dates for tax year 2026-27: 31 July 2026 (Q1), 31 October 2026 (Q2), 31 January 2027 (Q3) and 31 May 2027 (Q4).

ExampleTDS in the statementDays lateSection 427 fee
A₹30,00020 days20 × ₹200 = ₹4,000
B₹5,00060 days60 × ₹200 = ₹12,000, capped at ₹5,000

Interest on late deduction or deposit (Section 398, earlier Section 201(1A))

Interest is charged separately:

  • 1% per month (or part of a month) if you deduct TDS late.
  • 1.5% per month (or part of a month) if you deduct TDS but deposit it late.

TDS is generally due for deposit by the 7th of the month following the deduction. Interest must be paid before you file the return.

Penalty (Section 461, earlier Section 271H)

If a TDS statement isn’t filed within the prescribed time limit, or it contains incorrect information, a penalty of ₹10,000 to ₹1,00,000 can apply on top of the late fee.

Rules and section numbers have changed with the Income-tax Act 2025, so confirm current figures on the Income Tax Department’s website. (Last updated: October 2026.)

TopicOld sectionNew section
Late filing fee234E427
Interest on late deduction or deposit201(1A)398
Penalty for non-filing or incorrect filing271H461

What to Do If You Miss the Due Date

  1. File as soon as you can. The late fee grows every day until it reaches the TDS amount.
  2. Pay the late fee first. It has to be paid before the return is filed.
  3. Deposit any pending TDS with interest.
  4. Correct errors with a correction statement, such as a wrong PAN or challan detail, so the deductee gets the right credit.
  5. Don’t delay your filing. The longer a statement stays unfiled, the higher the risk of a Section 461 penalty.

Checklist to File Your TDS Return on Time

  • Deposit all monthly TDS by the 7th, and keep the challan details.
  • Collect the PAN of every deductee, and check each one.
  • Match your challans with the tax credit details on TRACES before preparing the return.
  • Choose the right statement for each payment (24Q, 26Q, 27Q or 27EQ).
  • Keep your TAN login and verification method (DSC or EVC) ready.
  • File a few days before the deadline, not on the last day.
  • Issue Form 16A and Form 16 on time after filing.

FAQs

What is the TDS return due date for Q2 FY 2026-27?

The TDS return for July to September 2026 is due on 31 October 2026.

31 July 2026 for Q1, 31 October 2026 for Q2, 31 January 2027 for Q3 and 31 May 2027 for Q4.

It depends on the quarter. The deadlines fall on 31 July, 31 October, 31 January and 31 May. The March quarter (Q4) is due on 31 May.

The 7th of the following month. For TDS deducted in March, the due date is 30 April.

No. TDS returns are filed quarterly. Only the payment of the deducted tax is monthly.

₹200 per day, up to the amount of TDS in the statement. Interest and penalties can apply as well.

Yes. You pay the late fee and file as soon as you can. Delays beyond one year from the due date can attract a penalty.

Within 15 days of the due date of the quarterly return, which is 15 November for the Q2 return.

Generally no statement is needed for a quarter in which no TDS was deducted. If you deducted TDS in any month of the quarter, file the statement for that quarter.

The quarterly TDS return due date has not been extended.

Need Help Filing Your TDS Returns?

Missed dates, wrong PANs and challan mismatches lead to late fees and notices. Our experts prepare, check and file your TDS returns for you. See our TDS return filing services, or talk to a CoTaxo expert for a free consultation. If you also file GST returns, see our GST return filing dates guide.

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