Understanding the TDS (Tax Deducted at Source) due dates is crucial for every deductor to avoid interest, penalties, and compliance issues. This guide provides you with the essential dates for TDS payments and return filings for the Financial Year 2025-26.
TDS Return Filing Due Dates
The due dates for filing TDS returns are structured as follows:
| 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 |
For the last quarter, the deadline is extended to the 31st of May of the following financial year, ensuring all deductors remain compliant.
TDS Payment Due Dates
The following table outlines the due dates for depositing TDS amounts in FY 2025-26:
| 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 |
Upcoming TDS Due Dates – FY 2025-26
Here are the upcoming TDS payment and return filing due dates you need to keep in mind:
| Month | Payment Due Date |
|---|---|
| December 2025 | 7th January 2026 |
| January 2026 | 7th February 2026 |
| February 2026 | 7th March 2026 |
| March 2026 | 30th April 2026 |
| Quarter | Period | Due Date |
|---|---|---|
| 3 | 01st Oct 2025 to 31st Dec 2025 | 31st January 2026 |
| 4 | 01st Jan 2026 to 31st March 2026 | 31st May 2026 |
Forms for Filing TDS Returns
Different forms are required for filing TDS returns, depending on the type of payment:
| Form Type | Purpose |
|---|---|
| Form 24Q | TDS on salary payments |
| Form 26Q | TDS on payments other than salary |
| Form 26QB | TDS on sale of property |
| Form 26QC | TDS on certain rent payments |
| Form 26QD | TDS under section 194M (works contract, commission, etc.) |
| Form 26QE | TDS deducted for crypto transactions |
| Form 27Q | TDS on payments made to non-residents |
| Form 27EQ | TCS collected from suppliers |
Remember to provide the challan-cum-statement within 30 days from the end of the month in which TDS is deducted.
Penalty for Late Filing of TDS/TCS Returns
Late Filing Fee (Sec 234E)
Under Section 234E, a fee of Rs. 200 for every day of delay in filing TDS/TCS statements is applicable from the due date to the actual filing date. This fee cannot exceed the total TDS or TCS amount.
Example: If you deduct TDS of Rs 5000 on 13th May 2025, and file your return late, your fee will be capped at Rs 5000.
Penalty (Sec 271H)
For failing to file TDS/TCS statements on time, you may face a penalty ranging from Rs 10,000 to Rs 1 lakh, in addition to the late filing fee.
Important Note: No penalty will be levied if:
- The tax deducted at source is paid to the Government.
- Any applicable late filing fees and interest are paid.
- The TDS/TCS return is filed within one year from the due date.
Interest on Late Deposit of TDS
| Section | Nature of Default | Interest Rate |
|---|---|---|
| 201(1A)(i) | TDS not deducted | 1% per month |
| 201(1A)(ii) | TDS not deposited after deduction | 1.5% per month |
Interest must be calculated monthly and is payable before the filing of the TDS return.
Final Word
Adhering to TDS due dates is vital for compliance and to avoid penalties. Ensure that you stay updated with the necessary requirements to prevent any adverse consequences, which can range from financial penalties to potential legal issues.