TDS Return Filing Due Dates and Forms (2020-21)

Due Date for Filing Of TDS Returns

In this article we discuss about the TDS Return filing due date, penalty for late filing and various types of TDS form.

TDS Statement or TDS Return is filed on quarterly basis. There are different forms prescribed for filing of the Tax Deducted at Source (TDS) statement or return.

There are late filing fees for delayed filing of returns so it is very important to keep the due dates in mind.

tds-return-filing-due-date

TDS Return Due Date for Financial Year 2020-2021

Quarter Month Last Date of Filing
1st Quarter
(1st April to 30th June)
April, May, June 31st July 2020
(31st March 2021*)
2nd Quarter
(1st July to 30th September)
July, August, September 30th October 2020
(31st March 2021*)
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
*In view of the COVID-19 pandemic, the Due date of TDS/TCS related compliances were extended by CBDT.

TDS Return Due Date for Financial Year 2019-2020

Quarter Month Last Date of Filing
1st Quarter
(1st April to 30th June)
April, May, June 31st July 2019
2nd Quarter
(1st July to 30th September)
July, August, September 30th October 2019
3rd Quarter
(1st October to 30th December)
October, November, December 31st January 2020
4th Quarter
(1st Jan to 31st March)
January, February, March 31st May 2020

TDS Return Due Date for Financial Year 2018-2019

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

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. However, the maximum amount of late fees will not exceed the amount of TDS.

TDS Return or TDS Statement Forms

There are various types of TDS Return Forms for different nature of payment. TDS Statement is required to be submitted in correct TDS return form. Below is the list of TDS return forms for your reference:

TDS Return Forms Particulars of the TDS Return Forms
Form 24Q Statement for Tax Deducted at Source from Salaries
Form 26Q Statement for Tax Deducted at Source on all payments other than salaries.
Form 27Q Statement for Tax Deduction on Income received from interest, dividends, or any other sum payable to non residents.
Form 27EQ Statement of Collection of Tax at Source (TCS).

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