If you are a business owner, employer, freelancer, or anyone responsible for deducting TDS, then staying updated with TDS return filing and payment due dates is extremely important. Missing deadlines can lead to heavy interest, penalties, and late fees, and repeated delays may even trigger compliance notices from the Income Tax Department.
⭐ What Is TDS & Why Is It Important?
TDS (Tax Deducted at Source) is a method where tax is deducted at the time of making payments like:
- salary
- rent
- contractor payments
- professional fees
- interest
- commission
- property purchase
- crypto transactions
The deductor must:
✔ deduct TDS at the correct rate
✔ deposit TDS before the due date
✔ file quarterly returns
Timely filing ensures smooth credit to the deductee and prevents compliance issues.
⭐ TDS Return Filing Due Dates for FY 2025–26
Every deductor must file TDS returns quarterly. Below are the official due dates for FY 2025–26:
| Quarter | Period | Due Date |
|---|---|---|
| Q1 | 1 Apr – 30 Jun 2025 | 31 July 2025 |
| Q2 | 1 Jul – 30 Sept 2025 | 31 October 2025 |
| Q3 | 1 Oct – 31 Dec 2025 | 31 January 2026 |
| Q4 | 1 Jan – 31 Mar 2026 | 31 May 2026 |
👉 Quick Tip
The return is due on the last day of the month after the quarter ends, except for Q4.
⭐ TDS Payment Due Dates for FY 2025–26
TDS deducted must be deposited by the 7th of the following month, except for March.
| Month of Deduction | Payment Due Date |
|---|---|
| April 2025 | 7 May 2025 |
| May 2025 | 7 June 2025 |
| June 2025 | 7 July 2025 |
| July 2025 | 7 August 2025 |
| August 2025 | 7 September 2025 |
| September 2025 | 7 October 2025 |
| October 2025 | 7 November 2025 |
| November 2025 | 7 December 2025 |
| December 2025 | 7 January 2026 |
| January 2026 | 7 February 2026 |
| February 2026 | 7 March 2026 |
| March 2026 | 30 April 2026 |
📌 Rule for Government Deductors
If TDS is deposited through book entry, it must be deposited same day.
⭐ Upcoming TDS Deadlines (Don’t Miss These!)
👉 Upcoming Payment Dates
| Month | Due Date |
|---|---|
| December 2025 | 7 Jan 2026 |
| January 2026 | 7 Feb 2026 |
| February 2026 | 7 Mar 2026 |
| March 2026 | 30 Apr 2026 |
👉 Upcoming Return Filing Dates
| Quarter | Due Date |
|---|---|
| Q3 | 31 January 2026 |
| Q4 | 31 May 2026 |
These reminders help avoid last-minute rush and penalties.
⭐ TDS Forms: Which One Should You File?
| Form | Purpose |
|---|---|
| 24Q | Salary payments |
| 26Q | Non-salary (contractor, professional fees, interest, rent) |
| 26QB | TDS on property purchase |
| 26QC | TDS on rent (individuals) |
| 26QD | TDS under Section 194M |
| 26QE | TDS on crypto transactions |
| 27Q | Payments to non-residents |
| 27EQ | TCS return |
Choosing the correct form ensures error-free compliance.
⭐ Penalty for Late Filing of TDS/TCS Returns (Section 234E)
If you miss the due date, a late fee of ₹200 per day is charged until you file the return.
📌 Important Conditions
- Fee cannot exceed the TDS amount.
- Must be paid before filing the return.
✔ Example
Let’s say:
- TDS deducted = ₹5,000
- Q1 return due date = 31 July 2025
- Return filed on 17 November 2025
- Delay = 109 days
Late fee = 109 × 200 = ₹21,800
But since TDS amount is ₹5,000, you pay only ₹5,000.
⭐ Penalty Under Section 271H
Apart from late fees, the Income Tax Department may impose a penalty between ₹10,000 and ₹1,00,000 if:
- TDS return is filed very late
- Incorrect PAN details are submitted
- TDS amount mismatches
- Wrong information is provided
✔ No Penalty if You Meet These 3 Conditions:
- TDS is deposited to Government
- Late fee + interest are paid
- Return is filed within 1 year of due date
⭐ Interest on Late Deduction or Late Deposit of TDS
🔹 A. If TDS is Not Deducted
Interest = 1% per month
Period = When tax should have been deducted → actual date of deduction
🔹 B. If TDS is Deducted but Not Deposited
Interest = 1.5% per month
Period = Deduction date → actual date of deposit
📌 Note
Even 1-day delay = full month counted.
⭐ Why Timely TDS Compliance Matters
Timely filing avoids:
✔ penalties
✔ late fees
✔ interest charges
✔ system errors
✔ scrutiny notices
It also ensures:
✔ smooth credit to deductees
✔ clean tax record
✔ better financial management
⭐ Final Thoughts
TDS compliance may feel complicated, but once you understand the due dates and rules, it becomes much easier to manage.
If you are a business, freelancer, deductor, or accountant, keeping track of the above timelines is extremely important.
A single delay can lead to unnecessary financial burden—so staying updated is the best strategy.