Due Date of filing TDS Return – Penalty and forms [AY 2026-27]
Dear friend, here’s a quick guide to the TDS Return due dates. TDS (Tax Deducted at Source) is one of the most closely monitored compliances under the Income-tax Act, 1961. Any delay or error in TDS return filing can result in late fees, interest, penalties, and notices.
This guide explains TDS return forms, quarterly due dates, who should file, and key compliance points in a clear and easy-to-understand manner.
- What is the due date for filing of TDS return?
- Penalty for late filing of TDS return
- Various types of TDS forms.
- Interest on late payment of TDS
What is TDS Return Filing?
When a person deducts tax at source while making certain payments (such as salary, rent, professional fees, contractor payment, interest, etc.), the details of:
- Deductor
- Deductee
- Amount paid
- Tax deducted and deposited
must be reported to the Income Tax Department through TDS returns. TDS returns are filed quarterly in prescribed forms.
TDS Return Forms – Explained Simply
Different TDS returns are filed using different forms, depending on the nature of payment.
| TDS Form | Applicable For |
|---|---|
| Form 24Q | TDS on Salary |
| Form 26Q | TDS on payments other than salary (contract, professional fees, rent, interest, etc.) |
| Form 27Q | TDS on payments to Non-Residents |
| Form 27EQ | TCS (Tax Collected at Source) |
Details Required for Filing TDS Return
To file a correct TDS return, the following details are required:
- TAN of deductor
- PAN of deductee
- Challan details (BSR code, date, amount)
- Section under which TDS deducted
- Amount paid and tax deducted
Any mismatch in PAN or challan leads to default notices.
Consequences of Late or Incorrect TDS Return
There are late filing fees for delayed filing of returns, so it is very important to keep the due dates in mind.
1. Late Filing Fee (Section 234E)
- ₹200 per day
- Maximum up to TDS amount
2. Penalty (Section 271H)
- ₹10,000 to ₹1,00,000
- For incorrect or non-filing of return
3. Interest Liability
- 1% or 1.5% per month for delay in deduction or payment
TDS Return Due Dates – 2026
TDS Return Filing Due Dates for FY 2025-26 (AY 2026-27)
Every person who deducts tax at source (TDS) is required to file quarterly TDS returns with the Income Tax Department. These returns report details of tax deducted, deposited, and credited to deductees.
For Financial Year 2025-26 (Assessment Year 2026-27), the due dates for filing TDS returns remain quarter-wise and apply uniformly to Form 24Q, 26Q, and 27Q.
| Quarter | Month | Last Date of Filing |
| 1st Quarter (April to 30th June) | April, May, June | 31st July 2025 |
| 2nd Quarter (1st July to 30th September) | July, August, September | 30th October 2025 |
| 3rd Quarter (1st October to 30th December) | October, November, December | 31st January 2026 |
| 4th Quarter (1st Jan to 31st March) | January, February, March | 31st May 2026 |
Note: The fourth quarter return is given additional time because it involves final salary calculations and year-end adjustments.
Why Timely TDS Return Filing is Critical
- Ensures correct reflection in Form 26AS / AIS
- Allows deductees to claim TDS credit smoothly
- Prevents CPC-TDS default notices
- Avoids unnecessary interest and penalties
- Maintains clean compliance records
Professional Tip:
Always reconcile TDS challans, books of accounts, and deductee PAN data before filing quarterly returns to avoid future correction statements.
TDS Return filing due date for FY 2022-23 [AY 2023-24]
| Quarter | Month | Last Date of Filing |
| 1st Quarter (April to 30th June) | April, May, June | 31st July 2023* (extended to 30th Sep 2023) |
| 2nd Quarter (1st July to 30th September) | July, August, September | 30th October 2023* |
| 3rd Quarter (1st October to 30th December) | October, November, December | 31st January 2024 |
| 4th Quarter (1st Jan to 31st March) | January, February, March | 31st May 2024 |
*CBDT has extended the due date of filing TDS/TCS returns (Form No. 26Q, 27Q, and Form No. 27EQ for the first quarter of the financial year 2023-24 from 31st July 2023 to 30th September 2023. (Circular No. 9/2023)
What is the due date for filing TDS return for FY 2021-22?
Due date of filing TDS return for the financial year 2021-22 & AY 2022-23.
| Quarter | Month | Last Date of Filing |
| 1st Quarter (April to 30th June) | April, May, June | 31st July 2021 |
| 2nd Quarter (1st July to 30th September) | July, August, September | 30th October 2021 |
| 3rd Quarter (1st October to 30th December) | October, November, December | 31st January 2022 |
| 4th Quarter (1st Jan to 31st March) | January, February, March | 31st May 2022 |
TDS Return Due Dates for FY 2020-2021 & AY 2021-22
| Quarter | Month | Last Date of Filing |
| 1st Quarter (April to 30th June) | April, May, June | 31st July 2020 |
| 2nd Quarter (1st July to 30th September) | July, August, September | 30th October 2020 |
| 3rd Quarter (1st October to 30th December) | October, November, December | 31st January 2021 |
| 4th Quarter (1st Jan to 31st March) | January, February, March | 31st May 2021 |
TDS Return Due Date for FY 2018-19 and AY 2019-20
Due date of filing tds return for the financial year 2018-19
| Quarter | Month | Last Date of Filing |
| 1st Quarter (1st April to 30th June) | April, May, June | 31st July 2018 |
| 2nd Quarter (1st July to 30th September) | July, August, September | 30th October 2018 |
| 3rd Quarter (1st October to 30th December) | October, November, December | 31st January 2019 |
| 4th Quarter (1st Jan to 31st March) | January, February, March | 31st May 2019 |
Penalty for Late Filing of TDS Return
Late filing of TDS returns is one of the most common defaults under the Income-tax Act, 1961. Even if TDS is deducted and deposited on time, failure to file the TDS return within the prescribed due date can lead to mandatory late fees and penalties.
Section 234E of the Income Tax Act, talk about the penalty for late filing of TDS Return.
If a taxpayer fails to file the TDS return on or before the due date prescribed, then he or she will be liable to pay, by way of fee, a sum of Rs. 200 for every day during which the failure continues.
- ₹200 per day of delay
- Calculated from the due date till the actual filing date
- However, late fee cannot exceed the total amount of TDS deducted
Late fee under Section 234E is mandatory and automatic.
The Income-tax Department’s system will not allow filing of TDS return unless this fee is paid.
Need Help with TDS Return Filing for FY 2025-26?
If you are dealing with:
- Missed due dates
- Late fee demands
- Salary TDS adjustments
- PAN or challan mismatch
- CPC-TDS notices
📞 Professional TDS compliance support can save both time and penalty cost.